Q2. The following accounts were included on ABC Inc., adjusted trial balance at December 31, 2014: 5 Marks Accounts payable Accounts receivable Cash Owner's Capital Owner's Drawings Interest expense Note payable, due 8/31/17 Supplies Service revenue Equipment $9.200 12,000 5,500 40,000 10,000 3,000 60,000 1,000 39,000 5,000 (a) What are total current assets? show working (b) What are total current liabilities? Show working