Hello, I've completed this balance sheet after a while of struggling and I'm left with a few questions about it.

Firstly, for [A] why is this value calculated without the Cash value. Accounts rec - Allowance of doubtful accounts = A Is how i determined this answer.

Second; for [C] why is the property/land value excluded from this calculation. Building and tools - Accumulated Depreciation = C is how i determined this answer.

Thank you.