The following financial information is from Shovels Construction Company:

Accounts Payable $ $14,600$

Buildings $80,000$

Cash $12,300$

Accounts Receivable $11,200$

Sales Tax Payable $4,300$

Retained Earnings $46,900$

Supplies $40,700$

Notes Payable $($due in $18$ months$)31,000$

Interest Payable $2,600$

Common Stock $44,800$

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

Multiple Choice

$$23,500$

$$64,200$

$$109,000$

$$144,200$