Which of the following would be described as Non-Current Asset in the Statement of Financial Position of a Company? 1. Old Machinery 2. Factory Building 3. 25 year Mortgage 4. Out of Date Inventory Select one: a. 1,2 , and 3 b. 1,2 , and 4 c. 2 and 3 only d. 1 and 2 only Working Capital is a term meaning Select one: A. Non-Current assets less Current Assets B. The amount of capital invested by the proprietor C. The Capital specially reserved for running the business D. Current Assets less Current Liabilities