A company has the following balances at December 31, 2022:

Accounts payable	40,000
Accounts receivable	22,000
Bonds payable	120,000
Cash	30,000
Discount on bonds payable	20,000
Equity investments	17,000
Inventory	34,000
Notes payable	90,000
Prepaid insurance	7,200

Additional information:

Allowance for doubtful accounts is $1,000.

Insurance is $300 per month.

Equity investments are available-for-sale and management intends to sell within 1 year.

What are total current assets at December 31, 2022?