McK Nursery, Incorporated, reports the following account balances on December 31, 2024: cash, $35,000; accounts receivable, $30,000; inventory, $44,000; equipment (net), $84,500; operating leases, $14,500; accounts payable, $33,000; salaries payable, $14,500; interest payable, $10,500; notes payable (due in 18 months), $49,000; common stock, $88,000. Required: Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet