Janice Jewelry Inc shows you the following excerpt from their financial statement at January 1, 2021: Cash $12,000 Prepaids $6,000 Supplies $500 Short-term Investments $12,000 If total liabilities and shareholders' equity are equal $172,000 and $100,000 respectively on the same date, what is the value of non-current assets? O a. $241,500 O b. $272,000 O c. $72,000 O d. More information needed to make this determination