The following financial information is from Shovels Construction Company:

Accounts Payable $ $14,300$

Buildings $85,000$

Cash $11,300$

Accounts Receivable $9,800$

Sales Tax Payable $3,900$

Retained Earnings $47,300$

Supplies $41,700$

Notes Payable $($due in $18$ months$)34,000$

Interest Payable $2,500$

Common Stock $45,800$

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

Multiple Choice

$$108,600$

$$21,100$

$$147,800$

$$62,800$