Noncurrent asset

b$.$ $$10,000$ investment in equity securities where the company $($owner of the investment$)$ intends to sell the securities sometime in the next year.

Current asset

Noncurrent asset

c$.$ $$80,000$ investment in land that is held for speculative purposes.

Current asset

Noncurrent asset

d$.$ $$28,000$ in accounts receivable, with an associated allowance for doubtful accounts of $$2,000.$