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At April 1. 2020. Spiderland Company reported a balance of $20.000 in the Ownen's Capital account. Spiderland Company eamed revenues of $50,000 and incurred experses of $32:000 during April 2020. The company had owner drawings of 510000 during the month The following accounts were included on Retail Consultants adjusted trial balance at December 31, 2020: Accounts payable $9,800 Accounts receivable 13,000 Cash 5,500 Owner's Capital 40,000 Owner's Drawings 10,000 Interest expense 3.000 Note payable, due 8/31/2365,000 Supplies 1.500 Service reguenue 37000 Equipment 5,000 (A) What are total current assets? (b) What are totat curren liabilices? The following information is available for Sergio Company for the year ended December 31, 2020: Accounts payable $4,300 Accumulated depreciation-equipment 5.000 Owner's capital 8,300 Intangible assets 2,500 Notes payable (due in 5 years) 6,500 Accounts receivable 1.900 Cash 2,800 Shorthterm inyestments 2.500 Equipment 8,700 LanB term investments 5,700