December 31 Cash 5,690 Accounts Receivable 2,678 783 Prepaid Expenses Equipment 15,672 Accumulated Depreciation 9,729 1,553 4,759 1,000 6,027 Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense 710 7,200 3,165 833 Utilities Expense 433 231 Depreciation Expense Miscellaneous Expense Totals 73 30,268 30,268 Determine the current assets. a. $9,151 b. $30,268