Answer the questions below for Bertinelli Corp based on the following information:

cash $=$$$195,000$; patents and copyrights $=$$$780,000$; accounts payable $=$$$405,000$;

accounts receivable $=$$$137,000$; tangible net fixed assets $=$$$2,800,000$; inventory $=$

$$264,000$; notes payable $=$$$160,000$; accumulated retained earnings $=$$$1,934,000$;

long$-$term debt $=$$$1,195,300.$

a$.$ What are Bertinelli's Total Assets?

b$.$ What is its Shareholders' Equity?