Calculate the total current assets at December 31 with the given conditions.

4 CONDITIONS GIVEN:

1. Current assets at December 31 are equal to 28% of total assets at December 31.

2. Current liabilities at December 31 are $129,360 and comprise 70% of total liabilities at December 31.

3. Common stock at December 31 was 35% of total assets at December 31.

4. Retained earnings at December 31 equaled 60% of the common stock at December 31.