Selected account balances for Maria's Mocha at the end of the month are listed below in random order:

Accounts Payable .................................................................... $14,800

Unearned Revenue ....................................................................... 7,300

Equipment ............................................................................... 43,000

Inventory ................................................................................ 27,000

Accounts Receivable ..................................................................... 5,700

Salaries Payable .......................................................................... 2,150

Note Payable. Long-Term ............................................................. 46,000

Accumulated Depreciation. Equipment ................................................. 4,200

Common Stock ........................................................................ 28,000

Supplies ................................................................................... 1,950

Building .................................................................................. 121,000

Cash ........................................................................................ 6,400

Accumulated Depreciation. Building .................................................... 53,000

Pre paid Rent .............................................................................. 2,400

Retained Earnings ........................................................................ 11,800

Identify or compute the following amounts for Maria's Mocha:

a. Total current assets

b. Total current liabilities

c. Book value of plant assets

d. Total long-term liabilities