Below Is a List of Various Balance Sheet Accounts and Their

Multiple Choice

Below is a list of various balance sheet accounts and their balances. $\begin{array}{|l|l|l|}\hline \text { Accounts } & {\text { Debit }}&\text { Credit } \\\hline \text { Building } & \$ 120,000 \\\hline \text { Building } & \$ 130,000 \\\hline \text { Cash } & 7000 \\\hline \text { Supplies } & 1000 \\\hline \text { Furniture } & 6000 \\\hline \text { Prepaid insurance } & 4700 \\\hline \text { Accumulated depreciation - furniture } & & \$ 950 \\\hline \text { Land } & 34,000 & \\\hline \text { Accumulated depreciation - building } & & 4700 \\\hline \text { Accounts receivable } & 950 &\\\hline\end{array}$ What are the total non-current assets that would be shown on the balance sheet?

A) $164,000
B) $130,000
C) $164,350
D) $170,000