The following information is provided for a company.

Accounts payable

$ $16,000$

Buildings

$81,000$

Cash

$11,500$

Accounts receivable

$10,500$

Salaries payable

$5,500$

Retained earnings

$51,500$

Supplies

$41,000$

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

$36,000$

Interest payable

$4,000$

Common stock

$36,000$

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

Multiple Choice

$$144,000$

$$22,000$

$$180,000$

$$63,000$