15. The following items are taken from the financial statements of the Postal Service for the year ending December 31, 20--- Accounts payable Accounts receivable Accumulated depreciation - equipment Advertising expense Cash Common stock Depreciation expense Dividends Insurance expense Note payable, due 6/30/-- Prepaid insurance (12-month policy) Rent expense Retained earnings (beginning of year) Salaries and wages expense Service revenue Supplies Supplies expense Equipment $ 19,000 11,000 28,000 21,000 11,000 40,000 12,000 14,000 3,000 70,000 6,000 17,000 65,000 32,000 125,000 4,000 6,000 210,000 What are total current assets at December 31, 20-? A) $26,000 B) $28,000 C) $32,000 D) $38,000