The following is the Balance Sheet for Green Landscaping, Inc.

Greene Landscaping, Inc.

Balance Sheet

December 31, 2008

Cash $15,000 Accounts payable $ 22,000

Accounts receivable 30,000 Salaries payable 12,000

Supplies 4,000 Unearned service revenue 25,000

Prepaid Insurance 8,000

Total liabilities 59,000

Equipment

$85,000 Stockholders' Equity

Less: Accumulated depreciation 10,000

75,000

Common stock 50,000

Retained earnings 23,000

Total assets $132,000 Total liabilities and stockholders' equity $132,000

What is the total of current assets?

A.

$15,000

B.

$57,000

C.

$45,000

D.

$132,000