Based on the following information, determine the current assets, assuming all accounts have a normal balance?

Cash $6,954 Dividends $4,000 Accounts receivable 15,733

Consulting fees earned 15,718

Office supplies 2,825

Rent expense 3,873

Land 39,153

Salaries expense 6,842

Office equipment 16,535

Telephone expense 760

Accounts payable 6,663

Miscellaneous expense 480

Common stock 56,490

Retained Earnings ?