The following is a December $31,2016,$ post$-$closing trial balance for Excell Company:

Account Title Debits Credits

Cash $ $83,000$

Accounts Receivable $($net of Allowance$)$ $$280,000$

Prepaid Expenses $ $32,000$

Investments $ $65,000$

Land $$175,000$

Buildings $($net$)$ $$160,000$

Equipment $($net$)$ $$145,000$

Accounts payable $ $73,000$

Accrued expenses payable $ $45,000$

Unearned Revenue $$150,000$

Notes payable $$300,000$

Common Stock $$200,000$

Retained Earnings $$172,000$

TOTALS $$940,000$ $$940,000$

Additional Information:

$1.$ The cash account includes $$22,000$ set aside in a legally restricted fund to pay bonds payable that mature in $2024,$ a $$15,000$ cash surrender value of a life insurance policy on the company's CEO, and $$2,000$ in petty cash.

$2.$ The accounts receivable balance consists of the following:

a$.$ Amounts owed by customers with debit balances $ $227,600$

b$.$ Customer accounts with credit balances $10,500$

c$.$ Allowance for uncollectible accounts $-$ trade customers $(9,400)$

d$.$ Non$-$trade note receivable due in three equal payments on June $25$ over the next $3$ years $64,500$

e$.$ Interest receivable on note due in nine months $7,800$

Total $ $280,000$

$3.$ The prepaid expenses includes $$18,000$ that will be consumed during $2017$ and $$14,000$ that will be consumed during $2018.$

$4.$ The investments account is classified as Available for Sale Securities and includes an investment of $$25,000$ in bonds that mature July $1,2017.$ Of the remaining investments balance, management intends to hold for at least the next three years. All investments in the portfolio have already been marked$-$to$-$market and are reported at Fair Value.

$5.$ The land account includes land which cost $$75,000$ that the company purchased for speculative purposes and is currently held for sale. The remaining $$100,000$ is the cost of land on which the company's office building resides. The equipment account includes idle machinery with a book value of $$45,000.$

$6.$ The unearned revenue represents customer prepayments for magazine subscriptions. Subscriptions are for five years and will be earned evenly over each of the years beginning January $1,2017.$

$7.$ The notes payable account consists of the following:

a$.$ a $$50,000$ note due in six months.

b$.$ a $$100,000$ bond due in eight years.

c$.$ a $$150,000$ note due in six annual installments of $$25,000$ each, with the next installment due Nov. $1,2017.$

$*$Interest on all notes has been properly accrued and is included in accrued expenses.

determine the Total Other Assets after all corrections have been made:

determine Total Current Liabilities after all corrections have been made:

determine Total Long$-$Term Liabilities after all corrections have been made: