December 31 Cash 5,432 Accounts Receivable 2,919 Prepaid Expenses 731 Equipment 14,270 Accumulated Depreciation 9,047 Accounts Payable 1,606 Notes Payable 5,381 Common Stock 1,000 Retained Earnings 3,019 Dividends 673 Fees Earned 8,837 Wages Expense Rent Expense Utilities Expense 3,234 823 467 Depreciation Expense 249 Miscellaneous Expense 92 Totals 28,890 28,890 Determine the current assets. Oa. $28,890 Ob. $9,082 Oc. $4,019 Od. $14,305