2. Closing Entries and Classified Balance Sheet (15 marks) The following are the accounts for Kirby Retail for the year ended December 31, 2017 in alphabetical order Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Advertising Expense Bank Bank Loan Buildin Depreciation Expense Equipment Insurance Expense ,--. Lang-, capi 2.500 6.500 120.000 127.500 8,000I 3.000 Interest Expense 6,000 M. Kirby, Capital 10,000 Sales 8.000 Supplies Expense -35,000 Land 3,000M. Kirby. Drawings45,000 10,000 Mortgage Payable, due in 20 years 50,000 225,000 190.000 Supplies 2,000 3.500 13,000 20,000 Utilities Expense Wages Expense 35.000 35,000 Required a) Calculate current assets and current liabilities. (3 marks) b) Calculate non-current assets and non-current liabilities