On December 31, Jones Company has the following list of account balances.

Accounts Payable $65,700 Service Revenue $55,700 Accounts Receivable 32,700 Legal Expense 2,900 Accumulated Depreciation, Equipment 17,900 Note Payable, due in two years. 12,000 Accumulated Depreciation, Buildings 48,300 Prepaid Rent 10,300 Advertising Expense 6,900 Rent Expense 3,700 Beginning Capital 97,000 Salaries Expense 4,600 Buildings 114,000 Salaries Payable 10,100 Cash 23,100 Supplies 14,800 Drawing 22,400 Supplies Expense 5,200 Equipment 66,100

Required:

Compute the dollar amount of the total current assets as it would appear on the December 31 balance sheet.