Balance Sheet Classifications and Relationships Stoker and Co. has the following balance sheet elements as of December 31, 2017. Land $310,000 Mortgage payable $380,000 Cash ? Capital stock 300,000 Building 338,500 Retained earnings 279,000 Accounts payable 150,500 Accounts receivable 177,500 Notes payable (short-term) 146,000 Equipment 321,500 Required: Compute the total amount of: 1. Current assets. $ 2. Long-term assets. 3. Current liabilities. 4. Long-term liabilities. $ 5. Equity