What amount should be reported as total non-current assets at year-end? 1. Darna Company provided the following Information at year-end: Cash P500,000 300.000 Account receivable Inventory, including inventory expected in the ordinary course of Operation to be sold beyond 12 months amounting to P300,000 Financial asset held for trading Equity investment at fair value through other comprehensive income 500,000 45,000 56,000 700,000 Equipment held for sale Deferred tax asset 25,000 Your