The following information is for Coronado Real Estate:

Coronado Real Estate Balance Sheet December 31, 2020
Cash		$ 24800		Accounts Payable			$ 59600
Prepaid Insurance		30200		Salaries and Wages Payable			15200
Accounts Receivable		49500		Mortgage Payable			85700
Inventory		70100		Total Liabilities			160500
Land Held for Investment		85800
Land		118400
Buildings	$98500
Less Accumulated				Owner's Capital			365300
Depreciation	(20200)	78300
Trademark		68700		Total Liabilities and
Total Assets		$525800		Owners Equity			$525800

The total dollar amount of assets to be classified as investments is

$155900.

$0.

$85800.

$70100.