3 The following information in thousands) is available for Firyal Company as of December 31, 2011: Accumulated depreciation- Equipment $12,000; Accounts payable $8,100; Share capital- Ordinary $11,400; Retained earnings $12,000; Supplies $7,500; Notes payable (due in 2014) $22,500; Accounts receivable $4,500; Cash $7,800; Short-term investments $3,000; Land held for investment $20,700; and Equipment $22,500. the total amount of current assets that will appear on the statement of financial position is Select one: O $43,500 O $12,300. $15,300. $22,800