The following is a list of the accounts for ABC Company as of December 31s! This is not the company's first year ot operations Cash $ 34.000 Inventory $ 97.000 Long term debt - 10% to be paid in 1 year $ 120.000 Patent $ 11,000 Sales $ 378,000 Cost of goods sold $ 195.000 Accumulated depreciation $ 56,000 Land $ 100.000 Prepaid Insurance $ 4,000 Paid in capital $ 29,000 Salary expense $ 39.000 Supplies expense s 3.000 Unearned revenue $ 2.500 Manufacturing building $ 125.000 Accrued expense $ 14.000 Common stock $ 1.000 Mortgage payable due in 10 years $ 90.000 Accounts receivable $ 27.000 Long-term investment $ 50.000 Goodwill 5 20,000 Notes receivable due in months $ 5.000 Manufacturing coment $ 89.000 Determine the total amount of assets expected to be converted into cash in one year or less. Determine the total amount of long term assets. Determine total current liabilities. Determine the total long term liabilities. Determine the amount of retained earnings