Garys TV had the following accounts and amounts in its financial statements on December 31, 2016. Assume that all balance sheet items reflect account balances at December 31, 2016, and that all income statement items reflect activities that occurred during the year then ended. Interest expense $ 31,000 Paid-in capital 83,000 Accumulated depreciation 29,000 Notes payable (long-term) 285,000 Rent expense 65,000 Merchandise inventory 838,000 Accounts receivable 183,000 Depreciation expense 12,000 Land 125,000 Retained earnings 445,200 Cash 139,000 Cost of goods sold 1,754,000 Equipment 65,000 Income tax expense 275,200 Accounts payable 95,000 Sales revenue 2,550,000 Required: a. Calculate the difference between current assets and current liabilities for Garys TV at December 31, 2016.