Multiple Choice Question 119 The following information is for Pearl Real Estate: Pearl Real Estate Balance Sheet December 31, 2020 Cash Prepaid Insurance Accounts Receivable Inventory Land Held for Investment Land Buildings $ 24700 Accounts Payable 30600 49500 70400 83400 120800 $58900 14800 84000 157700 Salaries and Wages Payable Mortgage Payable Total Liabilities $101600 Less Accumulated Owner's Capital 373900 (20200) 81400 70800 $531600 Depreciation Trademark Total Liabilities and Total Assets Owner's Equity $531600 The total dollar amount of liabilities to be classified as current liabilities is $157700 $14800 $58900 $73700