The following information is for XYZ Company: 1. Current assets at December 31 are equal to 35% of total assets at December 31. 2. Current liabilities at December 31 are $36,000 and comprise 20% of total liabilities at December 31. 3. Common stock at December 31 was 40% of total assets at December 31. 4. Retained earnings at December 31 equaled 30% of the common stock at December 31. Calculate the total current assets at December 31.