The following accounts were included on at December 31, 2013: Aeroplane Consultants adjusted trial balance $ 7,200 12,000 3,500 15,000 25,000 10,000 3,000 60,000 1,000 39,000 5,000 Accounts payable Accounts receivable Cash Common stock Retained earnings Dividends Interest expense Note payable, due 8/31/16 Supplies Service revenue Equipment (a) What are total current assets? (b) What are total current liabilities