The following items are taken from the financial statements of the Ivanhoe Service for the year ending December 31, 2021: Accounts payable $ 17600 Accounts receivable 11000 Accumulated depreciation - equipment 28600 Advertising expense 21400 Cash 14800 Common stock Dividends Depreciation expense 42700 13800 12300 Insurance expense 2900 Note payable, due 6/30/22 70000 Prepaid insurance (12-month policy) 5800 Rent expense 16800 Retained earnings (1/1/21) 65300 Salaries and wages expense 31600 Service revenue 130600 Supplies 4000 Supplies expense 5900 Equipment 214500 What are total current assets at December 31, 2021? $41500 $25800 $31600 $35600