Listed below are year-end account balances (in $ millions) taken from the records of symphony stores. debit credit accounts receivable–trade 730 building and equipment 920 cash–checking 34 interest receivable 30 inventory 16 land 150 notes receivable (long-term) 450 petty cash fund 5 prepaid rent 20 supplies 8 trademark 40 accounts payable–trade 560 accumulated depreciation 80 additional paid-in capital 485 allowance for uncollectible accounts 20 cash dividends payable 30 common stock, at par 15 income tax payable 65 notes payable (long-term) 800 retained earnings 308 deferred revenues 40 totals 2,403 2,403 what would symphony report as total current assets?
a. $843.
b. $823.
c. $1,696.
d. $838.

Need with an adjusting journal entrycmc records depreciation and amortization expense annually. they do not use an accumulated amortization account. (i.e. amortization expense is recorded with a debit to amort. exp and a credit to the patent.) annual depreciation rates are 7% for buildings/equipment/furniture, no salvage. (round to the nearest whole dollar.) annual amortization rates are 10% of original cost, straight-line method, no salvage. cmc owns two patents: patent #fj101 and patent #cq510. patent #cq510 was acquired on october 1, 2016. patent #fj101 was acquired on april 1, 2018 for $119,000. the last time depreciation & amortization were recorded was december 31, 2017.before adjustment: land: 348791equpment and furniture: 332989building: 876418patents 217000