The following information is provided for a company.

Accounts payable $ $16,900$

Buildings $81,900$

Cash $12,400$

Accounts receivable $11,400$

Salaries payable $6,400$

Retained earnings $55,100$

Supplies $41,900$

Notes payable $($due in $18$ months$)36,900$

Interest payable $4,900$

Common stock $36,900$

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

Multiple Choice

$$147,600$

$$65,700$

$$184,500$

$$23,800$