Please use the following balance sheet to complete this problem:$$

$$

Cash: $$105,000$ Accrued Expenses: $$66,000$

A$/$R: $$31,000$Accounts Payable: $$22,000$

Equipment: $$47,000$Long$-$Term Notes: $$400,000$

Buildings: $$576,000$

Goodwill: $$25,000$

$$

A$.(10$ points$)$ Calculate the following: $($a$)$ owner$$s equity; $($b$)$ working capital available; $($c$)$ total current assets; $($d$)$ total current liabilities$$

B$.(10$ points$)$ If the company spends $$15,000$ on a new piece of equipment and $$5,000$ on inventory, what is the company$$s new working capital balance?$$

C$.$ What can you assume the company$$s equity in their building is$?$