Based on the following data, what is the amount of current assets? Accounts payable $60500 Accounts receivable 115000 Cash 72500 Intangible assets 115000 Inventory 140500 Long-term investments 167500 Long-term liabilities 203000 Short-term investments 76500 Notes payable 57000 Property, plant, and equipment 133000 Prepaid insurance 1600 O $406100 O $248000 O $264000 O $265600