The following accounts were included on Retail Consultants adjusted trial balance at December 31, 2021: Accounts payable $9,800 Accounts receivable 13,000 Cash 5,500 Owner's Capital 40,000 Owner's Drawings 10,000 Interest expense 3,000 Note payable, due 8/31/19 65,000 Supplies 1,500 Service revenue 37,000 Equipment 5,000 . What are total current assets? What are total current liabilities? Assets, $25,000: Liabilities, $74,800 O Assets, $20,000; Liabilities, $65,000 O Assets, $20,000; Liabilities, $9,800 O Assets, $25,000: Liabilities, $9,800