The following items are taken from the financial statements of the Concord Service for the year ending December 31, 2020:

Accounts payable	$ 18400
Accounts receivable	11000
Accumulated depreciation equipment	28000
Advertising expense	20600
Cash	15000
Owners capital (1/1/20)	41400
Owners drawings	13800
Depreciation expense	11900
Insurance expense	3100
Note payable, due 6/30/21	71400
Prepaid insurance (12-month policy)	5800
Rent expense	17300
Salaries and wages expense	31400
Service revenue	133000
Supplies	4100
Supplies expense	5900
Equipment	226000

What are total current assets at December 31, 2020?

$26000

$35900

$31800

$41800