At December 31, 2015, total assets were $164,000 and total stockholders' equity was $65,200. There were no changes in notes payable or paid-in capital during 2016. Required: a. The cost of services provided amount includes all operating expenses (selling, general, and administrative expenses] except depreciation expense. What do you suppose the primary reason was for management to separate depreciation from other operating expenses? From a conceptual point of view, should depreciation be considered a "cos " of providing services? Why do you suppose the amounts of depreciation expense and interest expense are so high for Gerrard Construction Co.? To which specific balance sheet accounts should a nancial analyst relate these expenses? Calculate the amount of total current assets. Why do you suppose this amount is so low, relative to total assets? Why doesn't the company have a Merchandise Inventory account