McK Nursery, Incorporated, reports the following account balances on December 31, 2024: cash, $27,000; accounts receivable, $22,000; inventory, $36,000; equipment (net), $80,500; operating leases, $10,500; accounts payable, $25,000; salaries payable, $10,500; interest payable, $6,500; notes payable (due in 18 months), $41,000; common stock, $72,000. Required: Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet