The March $31,2023,$ adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order.Accounts payableDebitCreditAccounts receivable$$31,300$Accumulated depreciation, equipment$ $48,300$Accumulated depreciation, truck$9,300$Cash$21,300$Depreciation expense$14,700$Equipment$4,100$Franchise$19,30021,300$Gas and oil expenseInterest expense$7,800480$Interest payable$780$Land not currently used in business operations$151,000$Long$-$term notes payable$-35,600$Notes payable, due February $1,20247,300$Notes receivable?$6,600$Intangible asset$7,300$Prepaid rent$14,300$Rent expense$51,300$Repair revenue$269,000$Repair supplies$13,400$Repair supplies expense$29,300$Truck$26,300$Unearned repair revenue$12,900$Vic Sopik, capital$77,300$Vic Sopik, withdrawals$49,300$Totals$$464,780$$$464,7801$$$5,300$ of the long$-$term note payable is due during the year ended March $31,2024$:$2$$$2,300$ of the notes receivable will be collected by March $31.2024.$Calculate each of the following:a$..$Current assetsb.Property, plant, and equipmentC.Intangible assetsd.Non$-$current investmentse.Total assetsCurrent liabilitiesg.Non$-$current liabilitiesh.Total liabilitiesTotal liabilities and equity