Below are accounts from statement of financial position and Income statement dated on December 31, 2020 for Ben's Inc., a merchandising business. All amounts are expressed in Canadian dollars and report normal balance. Account Balance Accounts payable $4,360 Accounts receivable $ 200 Advertising expense $ 3,200 Bank loan payable $ 8,000 Building (net value) $ 26,100 Cash $ 34,000 Common shares $ 16,000 Cost of goods sold S 92,000 Depreciation expense $ 4,400 Building Income tax payable To determine Interest expense $ 600 Inventory $ 10,800 Land $ 16,000 Prepaid rent $ 9,200 Rent expense $1,000 Retained earnings (opening balance January $ 46,020 1, 2020) Sales revenue $ 168,000 Supplies 5400 Supplies expense $ 200 Uneamed revenue $ 2.400 Wages expense $ 18,000 1. Calculate total current asset Using Ben's Inc, account balances, as given in the prior question calculate 2- Total non current asset (consider the net book value at it appears in the table given. The 4,400 depreciation expense has been already added to accumulated depreciation)