15 points A.A. On January 1, 2021, XYZ Co. leased a building to ABC Corp. for a ten-year term (January 1, 2021 through December 31, 2020) at en mal estal of 5190.000. AL inception of the case, effective date 1/1/21, XYZ received $600,000 covering the first two years rent of $300,000 and a security deposit of $300,000. This lepest vill be returned to ABC upon expiration of the lease but will be applied to payment of rent for the last two years of the lease. What portion of the $600.000 should be shown a current and long-term liability in XYZ's December 31, 2021 balance sheet? (6 points) Current Liabilities 1. Long-term Liabilities 2 B. XYZ. reports the following information for 2021 to it's accountants sales revenue $800,000; cost of goods sold $500,000, operating expenses 5140,000. An unlad gain in the value of the company's office building of $100,000. An unrealized holding gain of $70,000 on debt securities. The metalized holding gan reproves increase in the fair value of debt securities and is classified as part of other comprehensive income. An unrealized gain in the value of a the company's reputation of $100,000. XYZ declared and paid a cash dividend of $40,000 in 2021. During 2021, XYZ issued 7,000 shares for $35.000, and issued 20,000 bare for equipment that has a fair value of $75,000. Tax rate for 2021 is 20%. XYZ has 12/31/20 balance in stockholders' equity of $640,000. Common Stock Par Value SI, authorized 400,000 shares, issued and outstanding shares of 100,000, average issue price of $4.50; accumulated other comprehensive income $90,000, and retained carnings 100,000 Instructions: Copy the table below and complete the statement of stockholders' equity fro 12/3121 Prepare a statement of stockholders' equity as of 12/31/21.(7 points) Retained Total AOCI APIC Earnings Beginning balances Ending balances C. The income statement of ABC Corporation for 2021 included the following items: Interest revenue $9,80 Interest expense 7,800 Salaries expense 91.6) 9,000 Insurance expense 13,700 Rent Revenue ABC Corporation paid or collected during 2021 the following items. Interest collected 10.500 Interest paid 6,700 Salaries paid 89,000 Insurance premiums paid 9,800 Rent collected 14,600 The following balances have been excerpted from ABC Corporatica's balance sheet December 31.2009 Accrued interest receivable $9,100 Accrued salaries payable 8.900 Prepaid insurance 1,100 Uncamned Rent Revenue 2,700 Interest payable 1,800 Required: Answer the following three questions: (6 polnts) 1. The amount that would be included on the balance sheet for interest receivable at 12/31211s 2. The amount that would be included on the balance sheet for salanes payable at 123121 is. ABC Corporation paid or collected during 2021 the following victus Interest collected 10.500 Interest paid 6,700 Salancs paid 89.000 Insurance premiums paid 9,800 Rent collected 14.600 The following balances have been excerpled from ABC Corporation's balance sheet Desember 31.2920 Accrued interest receivable $9,100 Accrued salaries payable 8.900 Prepaid insurance Uneamed Rent Revenue Interest payable Required: Answer the following three questions: (6 polnts) 1,100 2,700 1,500 1. The amount that would be induded on the balance sheet for interest receivable at 12312115 2. The amount that would be included on the balance sheet for salaries payable at 123121.s _ 3. The amount that would be included on the balance sheet for unearned rent revenue at 1231215 4 3(12pt) BB:T