The following is a list of the accounts for ABC Company as of December 31. This is not the company's first year of 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 $ 3.000 Unearned revenue $ $ 2,500 Manufacturing building tA 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 $ 20,000 Notes receivable - due in 6 months $ 5,000 Manufacturing equipment $ 89,000 Determine the total amount of assets expected to be converted into cash in one year or less. [Select) > Determine the total amount of long term assets. Select) Determine total current liabilities. [Select >> Determine the total long term liabilities. [Select)