Can't seem to figure out how to solve these problems help is much appreciated!

When preparing a report form of a Balance Sheet for a merchandising business, assume that the Adjusted Trial Balance has the following accounts and balances: Cash, $50,000; Accounts Receivable, $60,000; Merchandise Inventory, $100,000; Land, $30,000; Equipment, $140,000; Accumulated Depreciation Equipment, $40,000. What would be the book value of the Equipment for this Balance Sheet? $100,000 $40,000 $140,000 $180,000 QUESTION 39 When preparing a report form of a Balance Sheet for a merchandising business, assume that the Adjusted Trial Balance has the following accounts and balances: Accounts Payable, $22,000; Customers Refund Payable, $3,000, Wages Payable, $2,000; Mortgage Notes Payable (due in 10 years), $123,000 (current portion of the note, $3,000). What would be the Total Current Liabilities for this Balance Sheet? $150,000 $30,000 $27,000 $25,000 QUESTION 40 When preparing a report form of a Balance Sheet for a merchandising business, assume that the Adjusted Trial Balance has the following accounts and balances: Accounts Payable, $22,000; Customers Refund Payable, $3,000, Wages Payable, $2,000; Mortgage Notes Payable (due in 10 years), $123,000 (current portion of the note, $3,000). What would be the Total Liabilities for this Balance Sheet? O $25,000 $120,000 O $126,000 $150.000