Emerald Companys trial balance reflected the following account balances on December 31, 2016:

Cash in bank Dog Bank 200,000

Accounts receivable 750,000

Inventory 600,000

Prepaid insurance 120,000

Prepaid rent (P120,000 per year for the next 3 years) 360,000

Financial assets at fair value through profit or loss 150,000

Financial assets at fair value through other comprehensive income 300,000

Financial assets at amortized cost 500,000

Deferred tax asset 75,000

Bank overdraft Dog Bank 125,000

Machinery 400,000

Accumulated depreciation 100,000

Noncurrent assets held for sale land 325,000

Building used as a plant site 460,000

17) How much is the total current assets for the year ended December 31, 2016?

18) How much is the total noncurrent assets for the year ended December 31, 2016?