31) The following accounts were included on Aeroplane Consultants adjusted trial balance at December 31, 2018:

Accounts receivable	$ 10,200
Accounts payable	16,000
Cash	7,500
Common stock	30,000
Dividends	12,000
Inventory	15,000
Sales taxes payable	1,350
Equipment	8,000
Interest expense	3,500
Note payable, due 8/31/21	60,000
Bonds payable	150,000
Salaries payable	7,000
Retained earnings	18,000
Unearned revenue	4,000
Prepaid supplies	2,000
Service revenue	44,000

Requirements: (Show all work)

1. Total current assets?
2. Total current liabilities?