Below is the complete list of accounts of Cobras Incorporated (Data Management co.) and the related balance at the end of March. All accounts have their normal debit or credit balance. Stationery Supplies, $1,000; Buildings, $46,000; investment income, $500; Capital, $26,000; Investments in marketable securities, $25,000 Accounts Payable, $1,750; Utilities Expense, $2,800; rent revenue, $23,200; Service Revenue, $61,200; Accounts Receivable, $3,300; Cash, $2,600; Salaries Expense, $5,500; loans, $15,550; vehicles, $ 22,000; General administrative overheads $20, 000. Non-current Assets total value would be reported on the Statement of Financial position as