"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

		70
		120
		50
		20
		30