Lucca and Associates has the following account balances listed in alphabetical order: Accumulated Depreciation, $23,000; Accounts Payable, $8,500, Accounts Receivable, $12,000; Cash, $1,500; Equipment, $44,000, Land, $21,000. Mortage Payable, $45,000; Prepaid Insurance, $7,500; Supplies, $2,000; Unearned Revenue, $6,000; Wage payable, $4,500. Lucca and Associate's current assets are: $67,000. $17,500. $25,000. $15,500