PQR Corporation, an energy company, presents its balance sheet as of December 31, 2023. The company's assets include cash, accounts receivable, oil reserves, and drilling equipment. Liabilities consist of accounts payable, accrued expenses, and long-term debt. Shareholders' equity comprises common stock and retained earnings. PQR Corporation's balance sheet reflects its recent investment in renewable energy projects. Requirements: a. Calculate the total assets of PQR Corporation. b. Determine the total liabilities. c. Analyze the impact of renewable energy investment on shareholders' equity.