A company has the following accounts in its adjusted trial balance: Cash $4,000; Equipment $55,000; Accounts Payable $6,000; Accumulated Depreciation $7,000; Operating Expenses $35,000; J. Deaux, Capital, $22,000; Accounts Receivable $8,000; Service Revenue $44,000; Supplies $2,000; Prepaid Insurance $9,000; Unearned Revenue $11,000. What is the amount of the current assets? Select one a. $12,000 b. $71,000 c. none of these d. $23,000 e. $21,000 f. $14,000