E4-25B. (Learning Objective 3: Classifying assets based on liquidity) A thorough review of PG Broadcasting assets at the end of December 31, 20X5, resulted in the following information: Cash on hand and cash at bank totaling 241,000 Fixed-term deposits with banks totaling 180,000 (matures July 1, 20X7) Inventories totaling 127,000 Trade receivables totaling 158,000 Loans to employees of 40,000, 30% of which is due by the end of 20X6 PPE with a historical cost of 128,000 and accumulated depreciation of 48,000 Investment in associate companies using equity method at 55,000 Short-term investment in publicly traded shares of listed companies at 24,000 What are PG Broadcasting's current and non-current assets