Using the information in Exercise 13, calculate each of the following:
a. Current assets
b. Property, plant and equipment
c. Intangible assets
d. Long-term investments
e. Total assets
f. Current liabilities
g. Long-term liabilities
h. Total liabilities
i. Total liabilities and equity
In Exercise 13

1 $5,000 of the long-term note payable is due during the year ended March 31, 2015.
2 $2,000 of the notes receivable will be collected by March 31, 2015.

Debit Credit S 31,000 Accounts payable Accounts receivable Accumulated depreciation, equipment. Accumulated depreciation, truck Cash Depreciation expense Equipment 48,000 9,000 21,000 14,400 3,800 19,000 21,000 7,500 450 Franchise Gas and oil expense Interest expense Interest payable 750 Land not currently used in business operations148,000 35,000 7,000 Long-term notes payable' Notes payable, due February 1, 2015 s receivable? 6,000 7,000 14,000 51,000 Patent Prepaid rent Rent expense Repair revenue 266,000 Repair supplies Repair supplies expense 13,100 29,000 26,000 Truck Unearned repair revenue Vic Sopik, capital Vic Sopik, withdrawals Totals 12,600 74,900 49,000 $457,250 $457,250