The March 31, 2020, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order. Debit Credit Accounts payable ..................................................................... $ 31,000 Accounts receivable ................................................................. $ 48,000 Accumulated depreciation, equipment ............................... 9,000 Accumulated depreciation, truck .......................................... 21,000 Cash .............................................................................................. 14,400 Depreciation expense.............................................................. 3,800 Equipment ................................................................................... 19,000 Franchise ..................................................................................... 21,000 Gas and oil expense ................................................................. 7,500 Intangible asset ......................................................................... 7,000 Interest expense ........................................................................ 450 Interest payable ......................................................................... 750 Land not currently used in business operations ............... 148,000 Long-term notes payable1 ...................................................... 35,000 Notes payable, due February 1, 2021 ................................ 7,000 Notes receivable2...................................................................... 6,000 Prepaid rent ................................................................................ 14,000 Rent expense ............................................................................. 51,000 Repair revenue .......................................................................... 266,000 Repair supplies .......................................................................... 13,100 Repair supplies expense ......................................................... 29,000 Truck ............................................................................................. 26,000 Unearned repair revenue ....................................................... 12,600 Vic Sopik, capital ....................................................................... 74,900 Vic Sopik, withdrawals ............................................................. 49,000 Totals ............................................................................................ $457,250 $457,250

1. $5,000 of the long-term note payable is due during the year ended March 31, 2021.

2. $2,000 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 equit