The following information is for Shamrock Real Estate: $ 61200 Cash Prepaid Insurance Shamrock Real Estate Balance Sheet December 31, 2020 $ 25500 Accounts Payable 29400 Salaries and Wages Payable 50000 Mortgage Payable 70500 Total Liabilities 14700 Accounts Receivable 86100 162000 Inventory Land Held for Investment 84500 Land 120600 $101900 Owner's Capital 370800 Buildings Less Accumulated Depreciation Trademark (20400) 81500 70800 Total Liabilities and Total Assets $532800 Owner's Equity $532800 The total dollar amount of assets to be classified as current assets is O $104900. O $189400. O $259900. O $175400