At December 31, 2015, the followings require inclusion in a companys financial statements: On December 1, 2015 the company made a loan of $12,000 to an employee, repayable on December 1, 2018, charging interest at 2% per year. On the due date, she repaid the loan and paid the whole of the interest due on the loan to that date. The company paid an annual insurance premium of $9,000 in 2015, good for coverage through to July 31, 2016. On January 31, 2016, the company received rent from a tenant of $6,000 covering the six months to January 31, 2016.

A) Given the above information, how much current assets have to be reported in the companys statement of financial position as at December 31, 2015?

B) Given the above information, how much non-current assets have to be reported in the companys statement of financial position as at December 31, 2015?