Alvarado Corporations trial balance reflected the following account balances at December 31, 2010:

Accounts receivable $42,000

Marketable securities 7,000

Accumulated depreciation equipment 15,000

Unearned Revenue 7,500

Cash 10,000

Inventory 27,000

Allowance for doubtful accounts 1,000

Equipment 25,000

Patent 4,000

Prepaid expenses 1,500

Land held for future business site 18,000

In Alvarados December 31, 2020 Statement of Financial Position, the total of the current assets is equal to

a.	$104,500
b.	$90,500
c.	$86,500
d.	$93,500