(Learning Objective 3: Distinguishing current assets from non-current assets) Stark Enterprises have the following assets: Cash and cash equivalents $32,500, Inventory $12,800, Receivables $39,200, Prepayments $10,000, Long-term interest-free loan to employees

$20,000, Equipment $40,000, Accumulated depreciation—equipment $3,600, Motor vehicle

$75,000, Accumulated depreciation—motor vehicle $22,500, Intangible assets $20,000.

What are Stark’s total current assets and total non-current assets?