Diane Corporation is preparing its year-end balance sheet. The company records show the following selected amounts at the end of the year:

Total assets	$	580,000
Total noncurrent assets		356,000
Liabilities:
Notes payable (8%, due in 5 years)		18,000
Accounts payable		51,000
Income taxes payable		10,000
Liability for withholding taxes		5,000
Rent revenue collected in advance		11,000
Bonds payable (due in 15 years)		109,000
Wages payable		11,000
Property taxes payable		7,000
Note payable (10%, due in 6 months)		14,000
Interest payable		400
Common stock		220,000

Required:

1-a. What is the amount of current liabilities?

1-b. Compute working capital.