b)The total dollar amount to be classified as investment is:

c)The total dollar amount in the contra asset accounts is:

Statements of Financial Position December 31, 2015 Cash Prepaid insurance Accounts receivable Inventory Land Building 220,000 Les: Acc.Dep 60,000 $50,000 5,000 75,000 110,000 90,000 Accounts Payable Salaries payable Bonds payable Total liabilities $40,000 5,000 190,000 235,000 160,000 Common shares Retained earnings Total Shareholders' equity 200,000 105,000 305,000 Trademarks Less: Acc. An 75,000 25,000 50,000 Total assets 540,000 Total liabs and Shareholders' equity 540,000 The total dollar amount of assets to be classified as net property, plant, and Equipment is