Lime Key Corporation's trial balance for 12/31, the end of its fiscal year, included the following accounts:

Accounts Receivable	$28,000
Inventories	55,000
Copyright	18,000
Investments*	44,000
Prepaid Insurance**	9,000
Note receivable, due in two years	74,000
Cash in Bank	7,500

* Investments are treasury bills that were purchased in September 1 and mature on November 15.

** Prepaid insurance is a three-year policy that was purchased on January 1.

The amount that should be classified as current assets in the December 31 balance sheet is

answer options: 137,500 or 96,500