The March 31, 2014, adjusted trial balance for Sopik Refrigeration Repairs is shown below with accounts in alphabetical order.

	Debit		Credit
Accounts payable			$	31,900
Accounts receivable	$	48,900
Accumulated depreciation, equipment				9,900
Accumulated depreciation, truck				21,900
Cash		15,300
Depreciation expense		4,700
Equipment		19,900
Franchise		21,900
Gas and oil expense		8,400
Interest expense		540
Interest payable				840
Land not currently used in business operations		157,000
Long-term notes payable1				36,800
Notes payable, due February 1, 2015				7,900
Notes receivable2		7,800
Patent		7,900
Prepaid rent		14,900
Rent expense		51,900
Repair revenue				275,000
Repair supplies		14,000
Repair supplies expense		29,900
Truck		26,900
Unearned repair revenue				13,500
Vic Sopik, capital				82,100
Vic Sopik, withdrawals		49,900
Totals	$	479,840	$	479,840

¹$5,900 of the long-term note payable is due during the year ended March 31, 2015.

²$2,900 of the notes receivable will be collected by March 31, 2015.

Calculate each of the following: a) Current Assets

b) Property, plant and equipment

c) intangible assets

d) long-term investments

e) total assets

f) current liabilities

g) long-term liabilities

h) total liabilities

i) liabilities and equity