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The following list of accounts is from the adjusted trial balance for Ayayai Corporation: Accounts payable $158,120 Equipment $1,115,100 Accounts receivable 220,660 Income tax expense

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

Accounts payable

$158,120

Equipment

$1,115,100

Accounts receivable

220,660

Income tax expense

71,980

Accumulated depreciationbuildings

115,640

Insurance expense

138,060

Accumulated depreciationequipment

267,860

Inventory

273,760

Advertising expenses

132,160

Land

1,298,000

Buildings

505,040

Loan payable (due in 2 years)

2,301,000

Cash

83,780

Prepaid expenses

34,220

Common shares

271,400

Property tax payable

21,240

Cost of goods sold

1,314,520

Refund liability

24,780

Deferred revenue

37,760

Salaries expense

915,680

Depreciation expense

221,840

Salaries payable

30,680

Sales

3,096,320

Determine the amount of Ayayais current assets and current liabilities.

1. Total current assets

2.Total current liabilities

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