Batty Bricks Inc. has the following balance sheet and income statement: Amount Amount Cash 24,000 Accounts payable 32,000 Receivables 33,000 Other current liabilities 19,000 Inventory 88,000 Current liabilities 51,000 Current assets 145,000 Long-term debt 120,000 Net fixed assets 104,000 Equity 78,000 Total assets 249,000 Total liabilities & equity 249,000 Sales were $220,000 and net income was $44,000 for the year. The CFO thinks that inventories are excessive and could be reduced until the current ratio equals the industry average of 1.9, without affecting sales or net income. The funds generated by selling off inventory are used to buy back common stock at book value.

What is the new level of current assets with a current ratio of 1.9?