Account	Amount ($)
Current Assets
Cash	50,000
Accounts Receivable	28,000
Inventory	22,000
Non-current Assets
Property, Plant, and Equipment	260,000
Accumulated Depreciation	(30,000)
Current Liabilities
Accounts Payable	(14,000)
Short-term Debt	(9,000)
Long-term Debt	(65,000)
Shareholders' Equity	?

Requirements: Calculate the total current assets, total non-current assets, total current liabilities, and shareholders' equity. Provide the balance sheet with proper classification and accurate calculations.