Presented below are selected accounts balances for AKA Company at December 31, 2021: Balance Account Account Receivable Accounts Payable Building Cash $23,150 34,550 40,200 15,300 5,750 20,140 1,200 Copyrights Equipment Insurance Expense Interest Payable Inventory 14,150 9,260 Land 100,500 40,100 48,300 63,600 4,400 Mortgage Payable Notes Payable (due in 3 years) Owner's Capital, December 31, 2021 Prepaid Rent Rent l-xpense Service Revenue Supplies Uncarned Service Revenue 14,000 19,800 1.700 19,700 What is the amount of the total long-term liabilities? 0 $88,400 O $48,300 $40,100 O None of the above What is the amount of the total assets? $220,400 $197,250 $191,500 None of the above O $191,500 O None of the above How many intangible asset item(s) is/are included in the list shown above? * O Zero Item O One item O two items O None of the above