All amounts are expressed in Canadian dollars and report normal balance.

Account	Balance
Accounts payable	$ 4,360
Accounts receivable	$ 200
Advertising expense	$ 3,200
Bank loan payable	$ 8,000
Building (net value)	$ 26,100
Cash	$ 34,000
Common shares	$ 16,000
Cost of goods sold	$ 92,000
Depreciation expense, Building	$ 4,400
Income tax payable	To determine
Interest expense	$ 600
Inventory	$ 10,800
Land	$ 16,000
Prepaid rent	$ 9,200
Rent expense	$ 1,000
Retained earnings (opening balance January 1, 2020)	$ 46,020
Sales revenue	$ 168,000
Supplies	$ 400
Supplies expense	$ 200
Unearned revenue	$ 2,400
Wages expense	$ 18,000

1- Calculate total current asset

2- Total non current asset ( consider the net book value at it appears in the table given. The 4,400 depreciation expense has been already added to accumulated depreciation)

3- Income tax payable

4- Total current liabilities

5- Total non current liabilities

Using Bens Inc. account balances, assuming the board of directors declared dividends of $28,680, calculate

6- Retained earnings ending balance

7 - Total Shareholders' equity