10 of 25 For the year ending December 31, 2019, the following items are taken from the KPMG Company's financial statements Cash Accounts receivable $ 22,500 16,500 Share capital ordinary 83,000 Dividends 21,000 Depreciation expense 18,000 Equipment 315,000 Accumulated depreciation - equipment 42,000 Insurance expense 4.500 Note payable, due 6/30/2019 105,000 Accounts payable 27 000 Prepaid insurance (12-month policy) Retained earnings (1/1/2018) 9,000 90.000 Service revenue 199 500 Salaries and wages expense 48.000 Supplies 6.000 Supplies expense 9.000 Rent expense 25,500 Advertising expense 1.500 Note payable, due 6/30/2019 105,000 Accounts payable 27,000 Prepaid insurance (12-month policy) 9,000 Retained earnings (1/1/2018) 90,000 Service revenue 199,500 Salaries and wages expense 48,000 Supplies 6,000 Supplies expense 9,000 Rent expense 25,500 Advertising expense 31,500 Based on this information, what are total current assets at December 31, 2019? $39.000 $327 000 $48.000