Keener Incorporated had the following transactions occur involving current assets and current liabilities during February 2017. Feb. 3 Accounts receivable of $ 15,000 are collected. 7 Equipment is purchased for $28,000 cash. 11 Paid $3,000 for a 3-year insurance policy. 14 Accounts payable of $ 12,000 are paid. 18 Cash dividends of $5,000 are declared. Additional information: 1. As of February 1, 2017, current assets were $110,000, and current liabilities were $50,000. 2. As of February 1, 2017, current assets included $15,000 of inventory and $2,000 of prepaid expenses