The following are the year-end account balances for 20XC (prior to closing) of CA Corporation:

Cash	$36,000
Accounts Receivable	45,000
Supplies	100
Equipment	665,000
Accumulated depreciation	100,000
Accounts payable	12,000
Notes payable	125,000
Common stock	350,000
Retained earnings	114,300
Dividends	65,000
Service revenue	785,000
Salaries expense	498,000
Supplies expense	1,200
Rent expense	38,000
Depreciation expense	50,000
Miscellaneous expense	88,000

24. $___________Determine total Current Assets at the end of the year

25. $___________Determine Total Assets at the end of the year

26. Should Common stock be closed at year end?