The following data related to assets due within one year for Barnes Co.

Accounts	Amount
Accounts receivable	$38,000
Allowance for doubtful accounts	5,000
Cash	45,000
Interest receivable	5,500
Merchandise inventory	88,000
Notes receivable	100,000

Based on the data above, prepare a partial balance sheet at December 31. Show total current assets.

Barnes Co. Balance Sheet December 31

	Assets
Current assets:
Accounts receivableAllowance for doubtful accountsCashInterest receivableMerchandise inventory		$- Select -
Accounts receivableAllowance for doubtful accountsCashMerchandise inventoryNotes receivable		- Select -
Accounts receivableAllowance for doubtful accountsCashInterest receivableMerchandise inventory	$- Select -
Less Allowance for doubtful accountsLess CashLess Interest receivableLess Merchandise inventoryLess Notes receivable	- Select -	- Select -
Accounts receivableAllowance for doubtful accountsCashInterest receivableNotes receivable		- Select -
Accounts receivableAllowance for doubtful accountsCashMerchandise inventoryNotes receivable		- Select -
Total current assets		$fill in the blank 14