December 31 Cash 7,530 2,100 700 13,700 Accounts Receivable Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Dividends 1,100 1,900 4,300 1,000 12,940 Fees Earned 790 9,250 Wages Expense Rent Expense Utilities Expense Depreciation Expense Miscellaneous Expense 2,500 1,960 775 250 Totals 185 Determine the current assets. 30,490 30,490 2. 58,630 b. $23,030 C 21.939 510,330