Backus Tractor Sales the Accountant Prepared the Following List of Account Balances from Account

Backus Tractor Sales
The accountant prepared the following list of account balances from the company's records for the year ended December 31,2013.

Determine the following amounts for Backus Tractor Sales.
A) Curent Assets at the end of 2013
Total Assets at the end of 2013
B) Curent Liabilities at the end of 2013
C) What parties have a claim on the company's assets? Explain your answer in the terms of the accounting equation