The Pioneer Company has provided the following account balances:

Cash $39,400;

Short-term investments $5,400;

Accounts receivable $7,400;

Supplies $55,000;

Long-term notes receivable $3,400;

Equipment $103,000;

Factory Building $194,000;

Intangible assets $7,400;

Accounts payable $28,600;

Accrued liabilities payable $3,300;

Short-term notes payable $16,800;

Long-term notes payable $99,000;

Common stock $194,000;

Retained earnings $73,300.

What are Pioneer's total current assets?

$107,200

$55,600

$44,800

$52,200