Below is the T-account for Accounts Receivable:

Accounts Receivable
Debit		Credit
Beginning Balance	188,200
	105,600		18,070
	63,970		5,470
			14,770
			19,270

Below is also a partial list of account balances at the end of the year:

Cash	$ 28,070
Accounts Receivable	Unknown
Equipment	35,670
Accounts Payable	5,970

The amount of total current assets that will be reported on the company's balance sheet at the end of the year is:

Multiple Choice

• $146,120.

• $139,860.

• $328,260.

• $258,560.