The following information is for Sunny Day Real Estate: 

 Sunny Day Real Estate

 Balance Sheet

 December 31, 2012 

 Cash $ 125,000 Accounts Payable $ 60,000

 Prepaid Insurance 230,000 Salaries and Wages Payable 15,000

 Accounts Receivable 250,000 Mortgage Payable 85,000

 Inventory 170,000 Total Liabilities $160,000

 Land Held for Investment 85,000

 Land 120,000

 Building $100,000

 Less Accumulated Owners Capital 970,000

 Depreciation 20,000 80,000

 Trademark 70,000 Total Liabilities and

 Total Assets $1,130,000 Owners Equity $1,130,000 

The total dollar amount of assets to be classified as Current Assets is

	A.	$705,000.
	B.	$775,000.
	C.	$790,000.
	D.	$760,000.