The following items are taken from the financial statements of the Cullumber Service for the year ending December 31, 2018: Accounts payable $ 17800 Accounts receivable 11200 Accumulated depreciation - equipment 28000 Advertising expense 20800 Cash 15300 Common stock 42900 Dividends 13700 Depreciation expense 12300 Insurance expense 3100 Note payable, due 6/30/19 69700 Prepaid insurance (12-month policy) 6200 Rent expense 17000 Retained earnings (1/1/18) 60200 Salaries and wages expense 32000 Service revenue 132800 Supplies 4000 Supplies expense 5800 Equipment 210000 What are total current assets at December 31, 2018? What are total current assets at December 31, 2018? $32700 O $26500 O $42500 O $36700