Cash Prepaid Insurance Accounts Receivable Inventory Land Held for Investment Land Building Less Accumulated Depreciation Trademark Total Assets Bright Eyes Auto Supplies Balance Sheet December 31, 2013 $ 20,000 Accounts Payable 40,000 Salaries and Wages Payable 50,000 Mortgage Payable 70,000 Total Liabilities $ 65,000 25,000 75,000 $165,000 90,000 125,000 $100,000 Common Sock $120,000 Retained Earnings 250,000 370,000 (30,000) 70,000 70,000 $535,000 Total Liabilities and Stockholders' Equity $535,000 The following information is for Bright Eyes Auto Supplies: The total dollar amount of liabilities to be classified as current liabilities is $25,000. $65,000. $90,000. $165,000.