Popes Garage had the following accounts and amounts in its financial statements on December 31, 2013. Assume that all balance sheet items reflect account balances at December 31, 2013, and that all income statement items reflect activities that occurred during the year then ended.

Accounts receivable	$	30,100
Depreciation expense		11,800
Land		25,000
Cost of goods sold		89,500
Retained earnings		60,000
Cash		9,900
Equipment		70,500
Supplies		5,900
Accounts payable		22,400
Service revenue		24,800
Interest expense		1,300
Common stock		8,000
Income tax expense		14,586
Accumulated depreciation		42,000
Long-term debt		38,000
Supplies expense		13,100
Merchandise inventory		29,000
Sales revenue		147,000

Required:

a.	Calculate the total current assets at December 31, 2013.