Stine Corp.'s trial balance reflected the following account balances at December 31, 2025: Accounts receivable (net) Trading securities Accumulated depreciation on equipment and furniture Cash 38,000 12,000 30,000 32,000 Inventory 60,000 Equipment 50,000 Patent 8,000 Prepaid expenses 4,000 Land held for future business site 36,000 In Stine's December 31, 2025 balance sheet, the current assets total is: a. $146,000 b. $180,000 $154,000 d. $164,000