The calendar year-end adjusted trial balance for Blessinger Co. follows:

BLESSINGER CO.

Adjusted Trial Balance

December 31

Cash	$ 112,000
Accounts receivable	27,000
Prepaid rent	15,000
Prepaid Insurance	9,000
Office supplies	3,300
Office equipment	38,000
Accumulated depreciationEquipment		$3,200
Building	288,000
Accumulated depreciationBuilding		42,000
Land	700,000
Accounts payable		25,800
Salaries payable		14,500
Interest payable		2,500
Long-term note payable		72,000
P. Blessinger, Capital		910,000
P. Blessinger, Withdrawals	200,500
Service fees earned		430,800
Salaries expense	90,000
Insurance expense	5,200
Rent expense	5,000
Depreciation expenseEquipment	800
Depreciation expenseBuilding	7,000
Totals	$1,500,800	$1,500,800

Required:

(a) Determine the amounts of current assets . (Note: A $9,000 installment on the long-term note payable is due within one year.)