The accounts and balances shown below were taken from Microtech Company's trial balance on December 31, 2021. Wages Payable, $250,000; Cash $175,000; Bonds Payable $600,000; Dividends Payable $140,000; Prepaid Rent $136,000; Inventory $820,000; Sinking Fund Assets $525,000; Trading securities $153,000; Premium on Bonds Payable $48,000; Stock Investment in Subsidiary $1,020,000; Taxes Payable $228,000; Accounts Payable $248,000; Accounts Receivable $366,000; Property, Plant & Equipment $1,200,000; Patents-net, $150,000; Accumulated Depreciation-PPE $400,000; Land held for future business site $900,000. a. How much should be reported in Microtech's December 31, 2021 balance sheet as current and non-current assets? b. How much should be reported in Microtech's December 31, 2021 balance sheet as current and non-current liabilities?