Kramer and Associates has the following account balances listed in alphabetical order: Accumulated Depreciation, $23,000; Accounts Payable, $8,500, Accounts Receivable, $12,000; Cash, $3,500; Equipment, $44,000, Land, $21,000, Mortgage Payable, $45,000; Prepaid Insurance, $7,500; Supplies, $2,000; Unearned Revenue, $6,000; Wages payable, $4,500. Kramer and Associates' current assets are:

$17,500.

$25,000.

$15,500

$67,000.