\begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ Account IItles } & Amounts \\ \hline Salaries payable & 20,000 \\ \hline Retained earnings & 200,000 \\ \hline Prepaid rent & 70,000 \\ \hline Notes payable (due in three years) & 100,000 \\ \hline Marketable securities & 50,000 \\ \hline Land & $21,000 \\ \hline Inventory & 55,000 \\ \hline Cash & 120,000 \\ \hline Capital stock & 300,000 \\ \hline Building & 200,000 \\ \hline Accounts receivable & 45,000 \\ \hline Accounts payable & 130,000 \\ \hline \end{tabular} 1. Calculate the total amount of the current assets. 2. Calculate the total amount of the current liabilities