The balance sheet for Ivanhoe Company is as follows:

Ivanhoe Company Balance Sheet December 31, 2022
Cash				$ 29,000		Accounts payable		$ 3,200
Accounts receivable				23,000		Salaries and wages payable		2,900
Inventory				12,000		Note payable (due 2025)		158,000
Supplies				1,200		Total liabilities		164,100
Prepaid insurance				2,000
Land				24,400
Buildings		$244,000				Common stock		35,000
Less: Accumulated depreciation		(116,000	)	128,000		Retained earnings		22,800
Trademark				2,300		Total stockholders equity		57,800
Total assets				$221,900		Total liabilities and stockholders equity		$221,900

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

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