The following items are taken from the financial statements of the Novak Service for the year ending December 31, 2016: Accounts payable Accounts receivable s18200 10900 28200 20900 14800 42400 14000 12000 3000 70500 6000 16900 32400 131300 4000 6000 211500 Advertising expense Cash Owner's capital (1/1/16) Owner's drawings Depreciation expense Insurance expense Note payable, due 6/30/17 Prepaid insurance (12-month policy) Rent expense Salaries and wages expense Service revenue Supplies expense Equipment What are total current assets at December 31, 2016