Dr. Frank is closing out the year at his physical therapy practice. He is calculating his owner's equity for the year. Based on the balance sheet provided, what is Dr. Frank's total net worth? Assets Debit Credit Liabilities & Net Worth Current Assets Current Liabilities Prepaid Expense $5000 Accrued Expenses $8500 Short-term Investment $30,000 Non-current Liabilities Non-current Assets Long Debt Term: Net of current Portion $120,000 Land $210,000 Building $325,000 Furniture & Equipment $85,000 Less: Accumulated Depreciation -$10,000 $400,000 a. $645,000 b. $516,500 c. $128,500 d. $630,000