11) The following information is for Sunny Day Real Estate: Sunny Day Real Estate Balance Sheet December 31, 2019 Cash $ 25,000 Accounts Payable Prepaid Insurance 30,000 Salaries and Wages Payable Accounts Receivable 50,000 Mortgage Payable Inventory 70,000 Total Liabilities Land 205,000 Building $100,000 Less Accumulated Owner's Capital Depreciation (20,000) 80,000 Trademark 70,000 Total Liabilities and Total Assets $530.000 Owner's Equity $ 60,000 15,000 85.000 160,000 370,000 $530,000 The total dollar amount of assets to be classified as current assets is a. $ 25,000 b. $105,000 c. $175.000 d. $245,000 15) Who is responsible for internal controls within an organization? a. The internal auditor b. The external auditor c. Management d. The PCAOB