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The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2018, the end of its fiscal year cash, $18,000, accounts recelvable, $13,000; Inventorles, $27,000; equipment (net), $82,000; accounts payable, $16,000; wages payable, $6,000; Interest payable, $2,000, note payable (due In 18 months), $32,000, common stock, $54,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet Current assets Current liabilities