The following list of accounts is from the adjusted trial balance for Blue Spruce Corporation: $155,440 Equipment $1,096,200 216,920 Income tax expense 70.760 Accounts payable Accounts receivable Accumulated depreciation-buildings Accumulated depreciation-equipment Advertising expenses 135,720 113,680 Insurance expense 269,120 263,320 Inventory 129,920 Land 1.276,000 Buildings 2,262,000 496,480 Loan payable (due in 2 years) 82,360 Prepaid expenses Cash 33,640 266,800 Property tax payable 20,880 1.292.240 24,360 Common shares Cost of goods sold Deferred revenue Depreciation expense 37,120 900,160 Refund liability Salaries expense Salaries payable Sales 30,160 218,080 3,043,840 * Your answer is incorrect. Determine the amount of Blue Spruce's current assets and current liabilities. Total current assets 385,120 161.480 Total current liabilities