The following list of accounts is from the adjusted trial balance for Monty Corporation:

Accounts payable $128,640

Equipment $907,200

Accounts receivable 179,520

Income tax expense 58,560

Accumulated depreciationbuildings 94,080

Insurance expense 112,320

Accumulated depreciationequipment 217,920

Inventory 222,720

Advertising expenses 107,520

Land 1,056,000

Buildings 410,880

Loan payable (due in 2 years) 1,872,000

Cash 68,160

Prepaid expenses 27,840

Common shares 220,800

Property tax payable 17,280

Cost of goods sold 1,069,440

Refund liability 20,160

Deferred revenue 30,720

Salaries expense 744,960

Depreciation expense 180,480

Salaries payable 24,960

Sales 2,519,040

Determine the amount of Montys current assets and current liabilities.