Balance Sheet Classifications and Relationships:
Shelley and Co. has the following balance sheet elements as of December 31, 2012.
Land. . . . . . . . . . . . . . . . . . . . . . . $247,000 Mortgage payable. . . . . . . . . . $365,000
Cash . . . . . . . . . . . . . . . . . . . . . . ? Capital stock. . . . . . . . . . . . . . 300,000
Building . . . . . . . . . . . . . . . . . . . . 330,000 Retained earnings . . . . . . . . . . 218,000
Accounts payable . . . . . . . . . . . . . 159,000 Inventory . . . . . . . . . . . . . . . . 81,000
Notes payable (short-term). . . . . . . 86,000 Accounts receivable . . . . . . . . 154,000
Equipment . . . . . . . . . . . . . . . . . . 282,000

Required:
Compute the total amount of:
1. Current assets.
2. Long-term assets.
3. Current liabilities.
4. Long-term liabilities.
5. Stockholders' equity.