Emerald Company's trial balance reflected the following account balances on December 31, 2016: Cash in bank - Dog Bank Accounts receivable Inventory Prepaid insurance Prepaid rent (P120,000 per year for the next 3 years) Financial assets at fair value through profit or loss Financial assets at fair value through other comprehensive income Financial assets at amortized cost Deferred tax asset Bank overdraft - Dog Bank Machinery Accumulated depreciation Noncurrent assets held for sale - land Building used as a plant site 9. How much is the total current assets for the year ended December 31, 2016? A.2,505,000 B.2,430,000 C.2,140,000 D. 1,815,000 200,000 750,000 600,000 120,000 360,000 150,000 300,000 500,000 75,000 125,000 400,000 100,000 325,000 460,000 10. How much is the total non-current assets for the year ended December 31, 2016? A.2,200,000 B.1,875,000 C.1,635,000 D. 1,575,000