Current assets: Cash Accounts receivable Supplies Prepaid insurance Prepaid rent Total current assets Property, plant, and equipment: 25,760 640 5,990 3,740 Land 124,000 Equipment 93,000 Accumulated depreciation - equipment -32,180 Book value - equipment Total property, plant, and equipment Total assets Liabilities Current liabilities: Accounts payable Salaries payable Unearned fees Total liabilities 10,690 4,170 3,100 17,960