Balance Sheet December 31, 2021 Cash $ 24700 Accounts Payable $ 60200 Prepaid Insurance 30600 Salaries and Wages Payable 14700 Accounts Receivable 50000 Mortgage Payable 85100 Inventory 70200 Total Liabilities 160000 Land Held for 83800 Investment Land 120600 Buildings $98100 Common Stock $118000 Less Accumulated Retained Earnings 249600 367600 Depreciation (20000) 78100 Trademark 69600 Total Liabilities and Stockholders' Equity Total Assets $527600 $527600 The total dollar amount of assets to be classified as current assets is $189100. O $105300. $259300. $175500