The balance sheet for Sheridan Company is as follows: Cash Accounts receivable Sheridan Company Balance Sheet December 31, 2022 $31,000 Accounts payable 20,300 Salaries and wages payable $ 3,200 3,500 154,000 160,700 Inventory 10,300 Note payable (due 2025) Supplies 1,700 Total liabilities Prepaid insurance 2,400 Land 25,800 Buildings $249,000 Common stock 50,000 Less: Accumulated depreciation (108,000) 141,000 Retained earnings 23,900 Trademark 2,100 Total stockholders' equity 73,900 Total assets $234,600 Total liabilities and stockholders' equity $234,600 Compute (a) total current assets and (b) total property, plant and equipment. (a) Total current assets (b) Total property, plant and equipment. 65,700