The March 31, 2020, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order.

	Debit				Credit
Accounts payable				$	31,700
Accounts receivable	$	48,700
Accumulated depreciation, equipment					9,700
Accumulated depreciation, truck					21,700
Cash		15,100
Depreciation expense		4,500
Equipment		19,700
Franchise		21,700
Gas and oil expense		8,200
Interest expense		520
Interest payable					820
Land not currently used in business operations		155,000
Long-term notes payable1					36,400
Notes payable, due February 1, 2021					7,700
Notes receivable2		7,400
Intangible asset		7,700
Prepaid rent		14,700
Rent expense		51,700
Repair revenue					273,000
Repair supplies		13,800
Repair supplies expense		29,700
Truck		26,700
Unearned repair revenue					13,300
Vic Sopik, capital					80,500
Vic Sopik, withdrawals		49,700
Totals	$	474,820		$	474,820

¹$5,700 of the long-term note payable is due during the year ended March 31, 2021. ²$2,700 of the notes receivable will be collected by March 31, 2021. Calculate each of the following:

a.Current assets

b.Property, plant, and equipment

c.Intangible assets

d.Non-current investments

e.Total assets

f.Current liabilities

g.Non-current liabilities

h.Total liabilities

i.Total liabilities and equity