Cash Accounts receivable Inventory Supplies Prepaid insurance. Land Buildings Less: Accumulated depreciation Trademark Total assets Sheridan Company Balance Sheet December 31, 2022 $31,000 Accounts payable 20,300 Salaries and wages payable $ 3,200 3,500 154,000 160,700 10,300 Note payable (due 2025) 1,700 Total liabilities 2,400 25,800 $249,000 Common stock 50,000 (108,000) 141,000 Retained earnings 23,900 2,100 Total stockholders' equity 73,900 $234,600 Total liabilities and stockholders' equity $234,600 Compute (a) total current assets and (b) total property, plant and equipment. (a) Total current assets 65,700 $ (b) Total property, plant and equipment 399,000 $