Balance Sheet December 31, 2021 Accounts Payable Salaries and Wages Payable Mortgage Payable Total Liabilities $ 90,000 25,000 85,000 170,000 Cash $ 25,000 Prepaid Insurance 30,000 Accounts Receivable 50,000 Inventory 120,000 Land Held for Investment 75,000 Land 120,000 Building $110,000 Less Accumulated Depreciation (20,000) 90,000 Trademark 70,000 Total Assets $580,000 Owner's Capital 380,000 Total Liabilities and Owner's Equity $580,000 The total dollar amount of assets to be classified as current assets is a. $105,000. O b. $195,000 $225,000 $200,000 O d