McK Nursery, Incorporated, reports the following account balances on December 31, 2024: cash, $30,000; accounts receivable, $25,000; inventory, $39,000; equipment (net), $82,000; operating leases, $12,000; accounts payable, $28,000; salaries payable, $12,000; interest payable, $8,000; notes payable (due in 18 months), $44,000; common stock, $78,000. Required: Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet