N I 141. U The following items are taken HUM TE year ending December 31, 2010: Accounts payable Accounts receivable Accumulated depreciation - equipment Advertising expense Cash Dinkel, Capital (1/1/10) Dinkel, Drawing Depreciation expense Insurance expense Note payable, due 6/30/11 Prepaid insurance (12-month policy) Rent expense Salaries expense Service revenue Supplies Supplies expense Equipment $ 18,000 11.000 28,000 21,000 15,000 102,000 14,000 12,000 3,000 70,000 6,000 17,000 32,000 133,000 >4.000 6,000 210,000 What are total current assets at December 31, 2010? a. $26.000 b. $32,000 c. $36,000 d. $218,000 ANDA EN Danni AICPA PC Problem Solving