The following is the balances of accounts for Roberto Merchandising Company for year ended December 31, 2021, in random order.

Depreciation Expense	$24		Salaries Payable	$30
Accounts Receivable	90		Merchandise Inventory	210
Shipping Expense	12		Building	480
Cash	36		Dividends	60
Supplies Expense	18		Accumulated Dep.Office Equip	54
Interest Revenue	15		Interest Expense	9
Office Equipment	225		Accounts Payable	130
Cost of Goods Sold	150		Rent Expense	42
Salaries Expense	105		Notes Payable (5-year bonds)	72
Sales	540		Accumulated Dep.Building	120
Retained Earnings, Jan. 1	120		Common Stock (par $2)	510
Supplies	24		Land	60
Income Tax Expense	60		Income Tax Payable	14

Compute Roberto's Total Current Liabilities as of Dec. 31^st

Compute Roberto's Total Stockholders Equity as of Dec. 31^st