The following information is for Sage Real Estate: Sage 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 85800 Investment Land Buildings 118400 $98500 Less Accumulated Owner's Capital 365300 Depreciation (20200) 78300 Trademark 68700 Total Liabilities and Total Assets $525800 Owner's Equity $525800 The total dollar amount of assets to be classified as current assets is $104500. $190300. $174600. $260400.