a) Based on the following selected information for Cruz Corporation: Cruz Corporation Statement of Financial Position December 31, 2019 Current liabilities Current Assets Cash $ 84,100 Accounts payable $ 66,000 Accounts receivable 96,000 Salaries payable Prepaid utilities 15,000 Non-current liabilities Supplies 30,000 Bonds payable Inventory 90,000 Total liabilities 25,000 195,100 286,100 Non-current assets Land 105,000 Building $295,000 Common shares 220,100 Less: Accumulated Retained earnings 146,000 depreciation Trademark 130,400 164,600 $ 105,000 Total shareholders' equity 366,100 Less: Accumulated amortization 37,500 Total assets 67,500 $652,200 Total liabilities and shareholders' equity $652,200 b) c) Assuming that no dividends were declared during the year, and that the value in the Retained Earnings account at January 1, 2019 was $117,000, the amount reported as profit for the year ending December 31, 2019, was: The total dollar amount of assets to be classified as net property, plant, and equipment is The total amount in the contra asset accounts for the intangible asset(s) is