he following items were taken from the accounting records of Best Tea company. The balance sheet account are balances at 31/12/2020, Except the retained earnings balance at 1/1/2020:

Net Income $17500

Accounts Receivable $33,000

Accounts Payable $70,000

Prepaid Insurance $8,550

Retained Earnings (beg) 18,310

Dividend $4,000

Notes Payable $90,000

Advertising Expenses $28,200

Common Stock $7,000

Rent Expenses $19,000

Additional Paid in capital $40,000

Salaries Expense $52,000

Salaries Payable $10,050

Equipment $168,000

Cash $74,500

Supplies Expense $8,000

Accumulated Depreciation $42,000

Office Supplies $6,810

What are the Total Current Assets?