3. The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash, $26,000; accounts receivable, $21,000; inventory, $35,000; equipment (net), $90,000; accounts payable, $24,000; salaries payable, $10,000; interest payable, $6,000; notes payable (due in 18 months), $40,000; common stock, $70,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet.