Joe has just graduated from an MBA program, he doesnt like numbers, but is attempting to categorize several items from his companys financial data so that he can determine some performance indicators. Joe notices the following categories of accounts and amounts: cash $3,500; accounts payable $10,200; accounts receivable $15,000; Corporate tax due to Tax administration $4,200; Inventory $17,500; Retained Profit $10100; Machinery $50,000; Goodwill $150,000; wages and salaries payable $5,700; Marketable securities (short-term investments) $12,300; Dividend payable $2,500; Computer system $30,400; Long-term loans from United British Bank $140,000; overdraft $15,000; 5 years Financial Leasing (debt) $15,500; Rent expense accrued (payable) $17,500 Required:

1. List those accounts that would be classified as current assets and as current liabilities.

2. Determine the amount of the equity and the amount of the financial debts