Selected account balances for Megan’s Mocha at the end of the month are listed below in random order:
Accounts Payable.................................................................................................... $19,200
Unearned Revenue.................................................................................................. 7,000
Equipment............................................................................................................... 40,000
Inventory ................................................................................................................ 35,000
Accounts Receivable............................................................................................... 6,600
Salaries Payable...................................................................................................... 1,900
Note Payable, Long-Term ....................................................................................... 37,000
Accumulated Depreciation, Equipment .................................................................. 4,500
Common Stock....................................................................................................... 24,000
Supplies.................................................................................................................. 3,700
Building................................................................................................................... 93,000
Cash........................................................................................................................ 5,300
Accumulated Depreciation, Building ....................................................................... 27,000
Prepaid Rent........................................................................................................... 6,700
Retained Earnings................................................................................................... 12,000

Identify or compute the following amounts for Megan’s Mocha:
a. Total current assets
b. Total current liabilities
c. Book value of plant assets
d. Total long-term liabilities