Given the cost of the equipment as 58000, accumulated equipment depreciation as 19000 and 15% depreciation yearly on the equipment.Record on the balance sheet?

On the balance sheet, the equipment would be recorded as follows:

Equipment:
Cost: $58,000
Accumulated Depreciation: $19,000
Net Equipment Value: $39,000 ($58,000 - $19,000)

The net equipment value of $39,000 would be reported on the balance sheet as an asset.