January 1, 2019       December 31, 2019
ASSETS:
  Cash                                 ?                         59,000
  Accounts receivable               71,000                              ?
  Inventory                            ?                           90,000
  Prepaid insurance                  13,000                          ?
  Investments                        ?                          ?
  Land                                    ?                        73,000

LIABILITIES + EQUITY:
  Accounts payable                   39,000                32,000
  Salaries payable                  11,000                          ?
  Unearned revenue                   10,000                21,000
  Notes payable                      ?                         ?
  Common stock                      104,000               130,000
  Retained earnings                  58,000                67,000

ABC Company's 2019 income statement is given below:

  Sales revenue                               385,000
  Cost of goods sold                          194,000
  Salaries expense                             79,000
  Insurance expense                            62,000
  Loss on sale of land                         17,000
  Net income                                   33,000

The following cash flows were taken from ABC Company's 2019 statement of cash flows:

Cash collected from customers                 404,000
Cash received from the sale of land            16,000
Cash received from bank loans                  15,000
Cash received from the issue of common stock     ?
Cash paid to purchase inventory              <207,000>
Cash paid for salaries                        <71,000>
Cash paid for insurance                       <59,000>
Cash paid to purchase land                    <57,000>
Cash paid to purchase investments             <24,000>
Cash paid for dividends                          ?

Calculate the balance in the prepaid insurance account at December 31, 2019. Do not use decimals in your answer.