Answer:
Assets: 
Cash                                 49,000
Investments                     99,000
Accounts receivable       79,000
Inventories                     219,000
Prepaid insurance             9,000
Land                          <u>       44,000   </u>
Total current                 499,000
Long term-investment 49,000
Restricted cash            34,000
Land                             84,000
Buildings                    439,000
Acc dep—buildings   (119,000)
Equipment                  129,000
Acc dep—equipment (79,000)
Patents (net)           <u>     29,000   </u>
Total non current      566,000
Total Assets                       1,065,000
Liabilities
Accounts payable      113,000
Notes payable            131,800
Interest payable          39,000
Current                                   283,800
Bonds Payable 259,000
Note payable     55,200
Non current:      314,200
Total Liabilities                      598,000   
Equity
Common stock     357,000
Retained earnings 110,000
Total equity                            467,000
Liabilities + Equity              1,065,000
Explanation:
When the asset are expected to convert into cash within 12 month are considered current else non-current.
When a liaiblity will mature within a year is considered current. Else, non-current or long-term