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The following information is for Sunny Day Real Es

$The following information is for Sunny Day Real Estate: Sunny Day Real Estate Balance Sheet December 31, 2014 Cash $25,000 Accounts Payable $ 60,000 Prepaid Insurance 30,000 Salaries and Wages Payable 15,000 Accounts Receivable 50,000 Mortgage Payable 85,000 Inventory 70,000 Total Liabilities 160,000 Land Held for Investment 85,000 Land 120,000 Building $100,000 Less Accumulated Owner’s Capital 370,000 Depreciation (20,000) 80,000 Trademark 70,000 Total Liabilities and Total Assets $530,000 Owner’sEquity $530,000 The total dollar amount of assets to be classified as investments is