The following amounts, presented in alphabetical order, are extracted from the post-closing trial balance of Bergen Company. Each account has its NORMAL balance:

Bergen Company

31-Dec-20

Accounts Payable $136,000

Accounts Receivable $113,500

Accrued Liabilities $49,200

Accumulated DepreciationEquipment $240,000

Advance to Employees $5,000

Allowance for Doubtful Accounts $8,700

Bonds Payable $200,000

Bonds Sinking Fund $35,000

Cash $36,000

Cash surrender value of Life Insurance $90,000

Common Stock $500,000

Construction in Process (factory building) $124,000

Copyrights $12,000

Debt Investment (trading) $50,000

Discount on Bonds Payable $20,000

Dividends Payable $35,700

Equipment $400,000

Equity Investments (long-term) $339,000

Goodwill $50,000

Inventory $188,500

Land $78,000

Land Improvement $20,000

Notes Payable $94,000

Paid-in Capital in Excess of ParCommon Stock $82,000

Patents $36,000

Payroll tax Payable $12,000

Pension Obligation $88,000

Preferred Stock $130,000

Prepaid Insurance $5,900

Retained Earnings $141,700

Additional information:

1. The FIFO method of inventory value is used.

2. The cost and fair value of the long-term investments that consist of stocks (with ownership less than 20% of total shares) are the same.

3. The amount of the Construction in Progress account represents the costs expended to date on the factory building in the process of construction. (The company rents factory space at the present time.) The land on which the building is being constructed cost $78,000, as shown in the trial balance. Land improvement relates to cost of building the site access road.

4.The patents were purchased by the company at a cost of $40,000 and are being amortized on a straight-line basis.

5. Of the discount on bonds payable, $2,000 will be amortized in 2021.

6. The notes payable represent bank loans that are secured by long-term investments carried at $120,000. These bank loans are due in 2021.

7. The bonds payable bear interest at 8% payable every December 31, and are due January 1, 2028.

8. 100,000 shares of preferred stock of a par value of $10 were authorized, of which 13,000 shares were issued and outstanding.

9. 600,000 shares of common stock of a par value of $1 were authorized, of which 500,000 shares were issued and outstanding.

Determine the Following Amounts:

Current Assets = ?

Long - Term Investments = ?

Property, Plant, and Equipment = ?

Intangible Assets = ?

Current Liabilities = ?

Long - Term Debt = ?