JKL Inc., a healthcare provider, presents its balance sheet as of December 31, 2023. The company's assets include cash, accounts receivable, medical equipment, and property. Liabilities consist of accounts payable, accrued expenses, and long-term debt. Shareholders' equity comprises common stock and retained earnings. JKL Inc.'s balance sheet reflects its recent investment in state-of-the-art medical technology. Requirements: a. Calculate the total assets of JKL Inc. b. Determine the total liabilities. c. Analyze the impact of technology investment on shareholders' equity.