Listed below (in random order) are all of the December 31, 2016, balance sheet accounts of BAP Company. All balances are "normal" balances based on the post-closing trial balance. $10,500 Land 2,400 Sinking fund for bond retirement 900 Discount on bonds payable Equipment 14,000 Preferred stock, $100 par 5,000 Accumulated depreciation: buildings 5,500 Investment in bonds held to maturity 4,000 Wages payable 1,950 Additional paid-in capital on common stock 3,500 Buildings 17.500 Bonds payable (due 2020) 13,000 Wages payable 1,950 Additional paid-in capital on common stock 3,500 Buildings 17,500 Bonds payable (due 2020) 13,000 Office supplies 750 Retained earnings 14,150 Inventory 10,000 Accounts receivable 7,650 Accounts payable 5,650 Prepaid insurance 900 Common stock, $10 par 6,750 Allowance for doubtful accounts 250 Interest payable 1,500 Cash 4,500 Treasury stock (at cost) 6,750 Common stock, $10 par 250 Allowance for doubtful accounts 1,500 Interest payable Cash 4,500 Treasury stock (at cost) 1,150 Dividends payable 750 Additional paid-in capital on preferred stock 1,000 Notes payable (due 2/1/2018) 8,000 Income taxes payable (current) 3,000 Accumulated depreciation: equipment 4,250 Required: Based on the balance sheet accounts above, compute the answer to the following. Select] V Total Current Assets Select) Total Current Liabilities