The balance sheet for Cullumber Company is as follows: Cash Accounts receivable Cullumber Company Balance Sheet December 31, 2022 $ 23,000 Accounts payable 16,900 Salaries and wages payable 10,900 Note payable (due 2025) 1,800 Total liabilities 2,300 25,900 Common stock 136,500 Retained earnings 2,300 Total stockholders' equity $219,600 Total liabilities and stockholders' equity $ 3,600 3,500 155,000 162,100 Inventory Supplies Prepaid insurance Land Buildings Less: Accumulated depreciation Trademark Total assets $249,000 (112,500) 35,000 22,500 57,500 $219,600 Compute (a) total current assets and (b) total property, plant and equipment. (a) Total current assets $ (b) Total property, plant and equipment $