The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2020: Accounts payable $ 19,000 Accounts receivable 13,000 Accumulated depreciation - equipment 26,000 Advertising expense 21,200 Cash 15,000 Owner's capital (1/1/20) 104,000 Owner's drawings 11,000 Depreciation expense 12,000 Insurance expense 3,800 Note payable, due 6/30/21 72,000 Prepaid insurance (12-month policy) 7,200 Rent expense 16,000 Salaries and wages expense 32,000 Service revenue 135,000 Supplies Supplies expense Equipment What are total current assets at December 31, 2020? O $35,200 5,000 6,000 210,000 A $28,000 $46.200 O $40,200