Marvin Services Corporation Had the Following Accounts and Balances If the Balance of the Buildings Account Was $45,000 and

Multiple Choice

Marvin Services Corporation had the following accounts and balances: $$\begin{array} { l r l r } \text { Accounts payable } & \$ 18,000 & \text { Equipment } & \$ 21,000 \\\text { Accounts receivable } & 3,000 & \text { Land } & 21,000 \\\text { Buildings } & ? & \text { Unearned service revenue } & 6,000 \\\text { Cash } & 9,000 & \text { Total stockholders' equity } & ?\end{array}$$ If the balance of the Buildings account was $45,000 and the equipment was sold for $21,000, what would be the total of stockholders' equity?

A) $39,000
B) $54,000
C) $69,000
D) $75,000