S4-7. (Learning Objective 3: Distinguishing current assets from non-current assets)

Wayne Enterprises has the following assets: Cash and cash equivalents $35,200, Inventory

$18,200, Receivables $32,900, Prepayments $12,000, Long-term interest-free loan to employees $20,000, Equipment $40,000, Accumulated depreciation—equipment $4,200, Motor vehicle $78,000, Accumulated depreciation—motor vehicle $22,800, Intangible assets $21,000.

What are Wayne’s total current assets and total non-current assets?