Pammy Corporation provided the following adjusted account balances on Dec 31, 2020:

Wages Payable P 250,000

Cash 400,000

Mortgage Payable (due in 3 yrs) 1,000,000

Dividends Payable 250,000

Prepaid Rent 150,000

Inventory 100,000

Income Taxes Payable 300,000

Accounts Payable 240,000

Accounts Receivable 120,000

Interest Receivable 75,000

Interest Payable 65,000

Bonds Payable 200,000

Current Liabilities at year end ____________________

Non-Current Liabilities at year end ________________