Based on the following accounts and year-end account balances for a certain corporation, determine the amount of intangible assets to be reported on its classified balance sheet. Accounts payable $ 80,000 Goodwill 70,000 Accounts receivable Inventory 80,000 50,000 30,000 Land Accumulated depreciation Buildings Cash 100,000 40,000 150,000 35,000 325,000 Prepaid insurance Retained earnings 90,000 Common stock The land is used as a parking lot. O $150.000 O $70.000 OS110.000 O S100,000 S130.000