Suppose that the balance sheet for Super Cuts Salon is as follows:

Super Cuts Salon Balance Sheet December 31, 2025
Cash				$ 22,500		Accounts payable		$ 3,700
Accounts receivable				20,200		Salaries and wages payable		2,200
Inventory				11,700		Note payable (due 2028)		158,000
Supplies				1,400		Total liabilities		163,900
Prepaid insurance				2,900
Land				27,100
Buildings		$237,000				Common stock		30,000
Less: Accumulated depreciation		(114,000)		123,000		Retained earnings		17,300
Trademark				2,400		Total stockholders equity		47,300
Total assets				$211,200		Total liabilities and stockholders equity		$211,200

Compute the companys (a) total current assets and (b) total property, plant and equipment.

(a)		Total current assets		$enter a dollar amount
(b)		Total property, plant and equipment		$enter a dollar amount