The following totals are taken from the December $31,2024,$ balance sheet of Barstow Company:

Current assets P$350,000$

Long$-$term assets $800,000$

Current liabilities $240,000$

Long$-$term liabilities $270,000$

Additional information:

$($a$)$ A building costing P$100,000$ was purchased by taking out a P$100,000$ mortgage. Sincemthe building serves as collateral on the mortgage loan, both have been excluded from the financial statements.

$($b$)$ Cash in the amount of P$45,000$ is in a restricted fund for the purchase of equipment. This cash has been included in Current Assets.

$($c$)$ Long$-$term liabilities include a bank loan of P$80,000.$ Of this loan, P$15,000$ must be repaid within the coming year.

$($d$)$ Investment securities totaling P$27,000$ are included in Current Assets. These securities represent stock purchases made as a long$-$term equity investment in a major supplier.

Required: After making any necessary changes, what are the totals for Barstow's long$-$term assets and long$-$term liabilities