Calculate the total current assets for the following manufacturing, service and merchandising companies:

Manufacturing Company: Company A

Cash - $5 million

Sales Revenue - $28 million

Finished Goods Inventory - $1 million

Cost of Goods Sold - $21 million

Selling Expenses - $2 million

Equipment - $68 million

Work-In-Process Inventory - $1 million

Accounts Receivable - $6 million

Costs of Goods Manufactured - $20 million

Administrative Expenses - $1 million

Raw Materials Inventory - $10 million

Service Company: Company B

Wages Expense - $16 million

Equipment - $35 million

Accounts Receivable - $6 million

Service Revenue - $54 million

Cash - $14 million

Rent Expense - $9 million

Merchandising Company: Company C

Administrative Expenses - $5 million

Cash - $27 million

Sales Revenue - $28 million

Selling Expenses - $2 million

Merchandise Inventory - $8 million

Equipment - $52 million

Accounts Receivable - $16 million

Cost of Goods Sold - $16 million