Calculate Owner's Equity Current Assets: Current Liabilities: Cash $5400 Accounts Payable $14,246 Accounts Receivable $15,868 Mortgage Payable $ 2,183 Inventory $6,740 Salaries Payable $6,749 Supplies Total Current Liabilities $23,178 Total Current Assets $30,587 Fixed Assets: Long-Term Liabilities Land $28,300 Mortgage Payable $93,122 Buildings $143,200 Total Long-Term Liabilities $93,122 Depreciation $13,150 Equipment $ 31,345 Owner's Equity ? $4,260 Depreciation Total Fixed Assets Total Assets