1. The following information will be used for two questions on the exam.

   The following accounts appeared on the trial balance of Plague Incorporated at December 31, 2020. Assume that the number below is a debit or credit balance if the account normally has a debit or credit balance and add or subtract accordingly for the total. Using this information, answer the question below:

   Accounts Receivable	62,208
   Accumulated Other Comprehensive Income	49,194
   Accumulated Depreciation - Bldg.	93,960
   Additional Paid-in Capital	19,656
   Allowance for Doubtful Accts.	936
   Bonds Payable Due 1/1/2028	144,000
   Buildings	231,120
   Cash	20,430
   Common Stock	135,000
   Copyrights	23,148
   Debt Investments (long-term)	33,768
   Income Taxes Payable	18,720
   Interest Payable	684
   Inventory	189,630
   Land	55,800
   Notes Payable (maturing on 3/1/21)	23,040
   Notes Receivable (maturing on 6/15/21)	16,560
   Preferred Stock	90,000
   Prepaid Insurance (maturing 8/1/21)	6,750
   Retained Earnings	73,440
   Salaries and Wages Payable	4,104
   Supplies	4,536
   Trading Securities	8,784

   What is Plague Incorporated's total current assets to be shown on the December 31, 2020 balance sheet?

   		$307,962
   		$307,530
   		$72,702
   		$318,096
   		$380,880
   		None of the other answer choices is correct.
   		$95,742
   		$46,548
   		$325,080
   		$298,440
   		$347,634
   		$291,402
   		$283,554
   		$367,290
   		$42,444
   		$192,960