Consider the following summarized balance sheet and answer the questions. Table 1 Boubyan Petrochemicals Balance Sheet 2020 (modified) Assets in Kuwaiti dinars) Liabilities in (Kuwaiti dinars) Cash 47 million Long term debt 130 million Accounts receivable 40 million Accounts payable 135 million Inventories 6 million Accrued expenses 35 million Investment securities 350 million Share capital 75 million Property, plants 58 million Retained earnings 21 million Intangible assets 14 million Fair value reserves ? Total assets 515 million | Total Liabilities and shareholders' Equity Note 1: Consider investment securities as part of current assets. Note 2: Consider fair value reserves as part of equity. a) Find fair value reserves b) Find Total Liabilities and shareholders' Equity c) Calculate total current liabilities in 2020. d) Calculate total non-current liabilities in 2020