A partial alphabetized list of adjusted account balances is shown for Dover Pacific Tours as at November 30, 2020 (all accounts have normal balances). Pat Dover, the owner, uses the following account classification system:

101149 Current assets 190199 Non-current investments

150169 Property, plant, and equipment 201249 Current liabilities

170189 Intangible assets 250299 Non-current liabilities

Acct. No. Account Title Adjusted Account Balance

201 Accounts payable $ 42,500

106 Accounts receivable 19,300

155 Accumulated depreciation, office furniture 4,400

153 Accumulated depreciation, vehicles 16,100

101 Cash 7,500

172 Copyright 9,300

240 Current notes payable 14,300

270 Non-current notes payable1 22,200

195 Notes receivable2 21,100

154 Office furniture 7,100

110 Prepaid insurance 4,900

112 Prepaid rent 9,300

205 Salaries payable 12,400

118 Supplies 2,400

206 Unearned touring revenue 23,300

152 Vehicles 65,500

1$10,300 of this non-current note payable is to be paid by November 30, 2021.

2$7,800 of the notes receivable is to be collected by November 30, 2021.

What is the amount of Current Assets?

What is the amount of Current Liabilities?

What is the equity

Question 32 options: