The account balances for Premera Blue Cross are listed below. All balances are as of December $31,2023,$ except where noted otherwise.

$\backslash$table$[[$Accounts Payable,$$11,000,$Rent Expense,$512,000],[$Accounts Receivable,$19,200,$Equipment,$165,000],[$Wages Payable,$5,200,$Fumiture,$44,000],[$Prepald Expenses,$2,400,$Notes Payable $($due $12/31/25),70,000],[$Dwidends$,4,000,$Accumulated Depreciation,$20,900],[$Sales Revenue,$219,500,$Cash,$52,000],[$Notes Payable $($due $4/30/24),2,000,$Common Stock,$40,000],[$Cost of Goods Sold,$105,600,$Goodwill,$100,000],[$Loss on Sale of Equipment,$7,000,$Retained Earnings $(1/1/23),28,300],[$Inventory$,19,000,$Marketable Equity Securities,$800],[$Advertising Expense,$6,000,$Depreciation Expense,$20,900],[$Insurance Expense,$4,000,$Unearned Revenue,$8,400]]$

Determine Total Current Assets as of December $31,2023$:

Select one:

a$.$ $$93,400$

b$.$ $$90,200$

c$.$ $$381,500$

d$.$ $$91,000$

e$.$ $$402,400$