Selected account balances for Jill’s Java at the end of the month are listed below in random order:

Accounts Payable ............$19,500

Unearned Revenue ............ 2,000

Equipment................ 33,000

Inventory ............... 37,000

Accounts Receivable............ 6,000

Wages Payable............ 1,500

Note Payable, Long-Term ......... 28,000

Accumulated Depreciation, Equipment .... 4,500

Common Shares............ 25,000

Supplies .............. 3,400

Building ............... 87,000

Cash................... 5,200

Accumulated Depreciation, Building ...... 24,000

Prepaid Rent ............... 6,200

Retained Earnings ............ 15,000

Identify or compute the following amounts for Jill’s Java:

a. Total current assets

b. Total current liabilities

c. Book value of plant assets

d. Total long-term liabilities