The following accounts were included on Retail Consultants adjusted trial balance at December 31, 2020: Accounts payable $ 9,800 Accounts receivable 13,000 Cash 5,500 Owners Capital 40,000 Owners Drawings 10,000 Interest expense 3,000 Note payable, due 8/31/23 65,000 Supplies 1,500 Service revenue 37,000 Equipment 5,000 (a) What are total current assets? (b) What are total current liabilities