a) the total amount in the contra asset account is

($37,500/$108,000/$70,500/252,000)

b) Non-current liabilities total

($712,000/$316,000/$225,000/$25,000)

QWERTY LTD. Statement of Financial Position December 31, 2018 $ 65,000 15,000 95,000 120,000 165,000 Accounts payable Salaries payable Bonds payable Total liabilities $ 66,000 25.000 225.000 316.000 Cash Prepaid insurance Accounts receivable Inventory Land Building Less: Accumulated depreciation Trademark Less: Accum. Amort. Total assets $235,000 Common shares 250,000 Retained earnings 146,000 Total shareholders' equity 396.000 70,500 164,500 $ 125,000 37,500 87.500 $712.000 Total liabilities and shareholders' equity $712.000