McK Nursery, Incorporated, reports the following account balances on December 31, 2024: cash, $28,000; accounts receivable, $23,000; inventory, $37,000; equipment (net), $81,000; operating leases, $11,000; accounts payable, $26,000; salaries payable, $11,000; interest payable, $7,000; notes payable (due in 18 months), $42,000; common stock, $74,000.

Required:

Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet.