VWX Corporation, an automotive manufacturer, presents its balance sheet as of December 31, 2023. The company's assets include cash, accounts receivable, manufacturing facilities, and vehicle inventory. Liabilities consist of accounts payable, accrued expenses, and long-term debt. Shareholders' equity comprises common stock and retained earnings. VWX Corporation's balance sheet reflects its recent investment in electric vehicle technology. Requirements: a. Calculate the total assets of VWX Corporation. b. Determine the total liabilities. c. Analyze the impact of electric vehicle technology investment on shareholders' equity.