The account balances for Premera Blue Cross are listed below. All balances are as of December 31, 2023, except where noted otherwise. Accounts Payable Accounts Receivable Wages Payable $5,500 9,600 Rent Expense Equipment $6,000 82,500 2,600 Furniture 22,000 Prepaid Expenses 1,200 Notes Payable (due 12/31/25) 35,000 Dividends 2,000 Accumulated Depreciation 10,450 Sales Revenue 109,750 Cash 26,000 Notes Payable (due 4/30/24) 1,000 Common Stock 20,000 Cost of Goods Sold 52,800 Goodwill 50,000 Loss on Sale of Equipment 3,500 Retained Earnings (1/1/23) 14.150 Inventory 9.500 Marketable Equity Securities 400 Advertising Expense 3,000 Insurance Expense 2,000 Determine Total Current Assets as of December 31, 2023: Depreciation Expense Unearned Revenue 10.450 4,200 $190,750 $201,200 $46,700 $45,500 x $45,100