8. The assets classified as current assets are equal to
   1. $667,000.
   2. $494,500.
   3. $414,000.
   4. $333,500.

9. Assets classified as property, plant, and equipment are equal to
   1. $736,000.
   2. $391,000.
   3. $563,500.
   4. $437,000.

10. Assets classified as investments are equal to
    1. $0.
    2. $345,000.
    3. $172,500.
    4. $414,000.

11. The total amount of working capital is
    1. $310,500.
    2. $678,500.
    3. $172,500.
    4. $138,000.

Yasco Office Supplies Balance Sheet December 31, 20XX $161,000 $ 23,000 $207,000 $368,000 Cash at bank $149,500 Accounts payable Prepaid insurance $ 69,000 Salaries payable Accounts $115,000 Mortgage payable receivable Inventory $161,000 Total liabilities Investment land $172,500 Land $207,000 Building $230,000 Common stock Less: Accumulated ($ 46,000) Retained earnings depreciation $184,000 Total stockholders' equity Trademark $161,000 Total assets $1,219,000 Total liabilities and stockholders' equity $276,000 $575,000 $851,000 $1,219,000