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December 31 7,530 Cash Accounts Receivable 2,100 700 13,700 Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable 1,100 1,900 4,300 1,000 12,940 790 Notes Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Utilities Expense Depreciation Expense 9,250 2,500 1,960 775 250 Miscellaneous Expense 185 Totals 30,490 30,490 Determine the current assets. a. $8,630 b. S10,330 c. $23,030 d. 21.930