The following information is provided for a company.

Accounts payable	$ 16,400
Buildings	81,400
Cash	11,900
Accounts receivable	10,900
Salaries payable	5,900
Retained earnings	53,100
Supplies	41,400
Notes payable (due in 18 months)	36,400
Interest payable	4,400
Common stock	36,400

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

Multiple Choice

a) $182,000

b) $64,200

c) $145,600

d) $22,800