Additional information: - Included in the cash balance is $12,000 of cash restricted for 18 months due to a debt agreement - Included in investments is $35,000 of short-term investments at fair value and the remaining is long-term, alan recognized at fair value. - 4% of the accounts receivable balance is estimated to be uncollectible. - Inventory is valued at the lower of cost or market. The cost value is determined using the average cost method. - The note receivable is due in 21 months. The interest rate is 5% and the note onginated on October 1,2021 . Intereat is peid quarterty with the first payenent duen January 1,2022. What amount should Alwyn inc, report as total current assets on the Decernber 31, 2021 balance sheet? $140,050 $128,050 $101,800 $93,050