Below are Sinnoh’s financial statements:

	FY 2020
Sales	59,917.04
COGS	46,672.34
Depreciation & Amortization Expense	1,779.31
Gross Income	11,465.39
SG&A Expense	6,727.03
EBIT (Operating Income)	4,738.36
Nonoperating Income	86.94
Interest Expense	461.03
Pre-tax Income	4,364.27
Income Taxes	821.76
Net Income	3,542.51

	FY 2020
	31-Dec-20
Assets
Cash & Short-Term Investments	3,727.23
Accounts Receivables	2,309.45
Inventories	2,174.50
Prepaid Expenses	549.65
Property, Plant & Equipment (Net)	17,148.00
Total Long-Term Investments	824.00
Intangible Assets	8,197.07
Total Assets	34,929.90
Liabilities & Shareholders' Equity
Short-term Debt & Current Portion Long-term Debt	1,878.15
Accounts Payable	3,362.38
Other Current Liabilities for operating purpose	2,078.79
Long-Term Debt	9,934.23
Other Long-term Liabilities (non-interesting bearing)	2,692.42
Total Liabilities	19,945.97
Common Stock	824.97
Additional Paid-In Capital	29.03
Retained Earnings	14,129.93
Total Shareholders' Equity	14,983.93

Requirement 3:

According to your calculation in Requirement 1, how much is Sinnoh’s Business Assets at the end of FY2020? Should this number be identical to, or different from, the amount of total assets reported on the company’s balance sheet? Explain why.