The balance sheet shows the following accounts and amounts: Inventory, $42,000; Long-term Debt 62,500; Common Stock $30,000; Accounts Payable $22,000; Cash $66,000; Buildings and Equipment $195,000; Short-term Debt $24,000; Accounts Receivable $54,500; Retained Earnings $102,000; Notes Payable (nine month) $27,000; Accumulated Depreciation $90,000. Total current assets on the balance sheet are:

Multiple Choice

$162,500.

$108,000.

$267,500.

$357,500.