3. Company A reported the following amounts (before recording closing journal entries) BALANCE at December 31 44,000 65,000 28,000 11,000 40,000 32,000 223,000 56,000 40,000 128,000 72,000 98,000 2,000 90,000 21,000 5,000 23,000 13,000 53,000 ACCOUNT Accounts Payable Accounts Receivable Accumulated Depreciation Administrative Expenses Buildings Cash Service Revenue Common Stock Depreciation Expense Equipment Goodwill Investments Interest expense Long-term Debt Prepaid Rent Retained Earnings Salaries Payable Supplies Unearned Revenue (a) List and calculate total assets (include contra-assets). (b) List and calculate total liabilities. (c) List and calculate total current assets. (d) List and calculate total current liabilities. (e) Calculate the net book value of property, plant, and equipment (show calculation). (f) Calculate total long-term liabilities (show calculation). (g) Calculate total equity (show calculation).

3. Company A reported the following amounts (before recording closing journal entries) (a) List and calculate total assets (include contra-assets). (b) List and calculate total liabilities. (c) List and calculate total current assets. (d) List and calculate total current liabilities. (e) Calculate the net book value of property, plant, and equipment (show calculation). (f) Calculate total long-term liabilities (show calculation). (g) Calculate total equity (show calculation)