The account balances for Premera Blue Cross are listed below. All balances are as of December 31, 2023, except where noted otherwise. \begin{tabular}{|l|r|l|r|} \hline Accounts Payable & $16,500 & Rent Expense & $18,000 \\ \hline Accounts Receivable & 28,800 & Equipment & 247,500 \\ \hline Wages Payable & 7,800 & Furniture & 66,000 \\ \hline Prepaid Expenses & 3,600 & Notes Payable (due 12/31/25) & 105,000 \\ \hline Dividends & 6,000 & Accumulated Depreciation & 31,350 \\ \hline Sales Revenue & 329,250 & Cash & 78,000 \\ \hline Notes Payable (due 4/30/24) & 3,000 & Common Stock & 60,000 \\ \hline Cost of Goods Sold & 158,400 & Goodwill & 150,000 \\ \hline Loss on Sale of Equipment & 10,500 & Retained Earnings (1/1/23) & 42,450 \\ \hline Inventory & 28,500 & Marketable Equity Securities & 1,200 \\ \hline Advertising Expense & 9,000 & Depreciation Expense & 31,350 \\ \hline Insurance Expense & 6,000 & Unearned Revenue & 12,600 \\ \hline \end{tabular} Determine Total Current Assets as of December 31, 2023: Select one: a. $572,250 b. $603,600 c. $135,300 d. $140,100 e. $136,500