The following list of accounts is from the adjusted trial balance for blue spruce corporation :

Accounts payable $152,760,$ accounts receivable $213,180,$ accumulated depreciation buildings $111,720,$ accumulated depreciation equipment $258,780,$ advertising expenses $127,680,$ buildings $487,920,$ cash $80,940,$ common shares $262,200,$ costs of goods sold $1,269,960,$ Deferred revenue $36,480,$ depreciation expense $214,320,$ equipment $1,077,300,$ income tax expense $69,540,$ interest expense $133,380,$ inventory $264,480,$ land $1,254,000,$ loan payable$($due in $2$ years $)2,223,000,$ prepaid expenses $33,060,$ property tax payable $20,520,$ refund liability $23,940,$ salaries expense $884,640,$ salaries payable $29,640,$ sales $2,991,360$

Determine the amount of Blue Bruce's current assets and current liabilities