The following financial information is from Shovels Construction Company:

Accounts Payable

Buildings

Cash

Accounts Receivable

Sales Tax Payable

Retained Earnings

Supplies

Notes Payable $($due in $18$ months$)$

Interest Payable

Common Stock

$$14,100$

$83,000$

$12,200$

$11,100$

$4,400$

$47,400$

$41,700$

$30,000$

$2,300$

$49,800$

What is the amount of current assets, assuming the accounts above reflect normal activity?

Multiple Choice

$$148,000$

$$23,300$

$$114,800$

$$65,000$