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 an annual rental of $150,000. At inception of the lease, effective date 1/121, XYZ received $600.000 covering the first two years' rent of $300.000 and a security deposit of $300,000. This deposit will not 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 as 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 $140,000. An unrealized gain in the value of the company's office building of $100.000. An unrealized holding gain of S70,000 on debt securities. The unrealized holding gain represents a 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 S40,000 in 2021. During 2021, XYZ issued 7.000 shares for $35.000. and issued 20.000 shares for equipment that has a fair value of $75.000. Tax rate for 2021 is 20% XYZ has 123120 balance in stockholders' equity of S640.000. Common Stock Par Value $1. authorized 400.000 shares, issued and outstanding shares of 100.000, average issue price of $4.50, accumulated other comprehensne income $90,000, and retained earnings 100,000 Instructions: Copy the table below and complete the statement of stockholders' equity fro 12/31/21. Prepare a statement of stockholders equity as of 12.31.22...) Total Retained AOCI CS Earnings Beginning balances ADIG Ending balances