Based on the following selected information for Cruz Corporation: Current Assets Cash Cruz Corporation Statement of Financial Position December 31, 2019 Current liabilities $ 84,100 Accounts payable $ 66,000 Accounts receivable Prepaid utilities 96,000 Salaries payable 25,000 15,000 Non-current liabilities Supplies Inventory 30,000 Bonds payable 195,100 90,000 Total liabilities 286,100 Non-current assets Land 105,000 Building $295,000 Common shares 220,100 Less: Accumulated depreciation Trademark 130,400 164,600 $ 105,000 Retained earnings Total shareholders' equity 146,000 366,100 Less: Accumulated amortization 37,500 Total assets 67,500 $652,200 Total liabilities and shareholders' equity $652,200 The total dollar amount of assets to be classified as net property, plant, and equipment is $232,100. $269,600. $164,600. $337,100.