"Given the following balance sheet, find the net non$-$operating assets. Assume all cash is non$-$operating."

Assets Liabilities and Equity

Current assets Liabilities

Cash and short$-$term investments $10$ Debt in current liabilities $30$

Receivables $20$ Accounts payable $20$

Inventories $30$ Income taxes payable $10$

Current assets $-$ total $60$ Current liabilities $-$ total $60$

Long$-$term assets

Property, plant, and equipment $-$ total $($net$)100$ Long$-$term debt $40$

Investments $20$ Deferred taxes $10$

Long$-$term assets $-$ total $120$ Long$-$term liabilities $-$ total $50$

Stockholders equity $-$ total $70$

Assets $-$ total $180$ Assets $-$ total $180$