Answer:
Option (a) is correct.
Explanation:
Total liabilities and shareholders equity:
= total liabilities + common stock + retained earnings
= $801,540 + $1,020,000 + $132,260
= $1,953,800
Current assets = $1,753,812
Non current assets:
= Total liabilities and shareholders equity - Current assets
= $1,953,800 - $1,753,812
= $199,988
Therefore, the total amount of non-current assets is $199,988.