The Pioneer Company has provided the following account balances:

Cash $$39,600$;

Short$-$term investments $$5,600$;

Accounts receivable $$56,000$;

Supplies $$7,600$;

Long$-$term notes receivable $$3,600$;

Equipment $$104,000$;

Factory Building $$196,000$;

Intangible assets $$7,600$;

Accounts payable $$28,400$;

Accrued liabilities payable $$3,200$;

Short$-$term notes payable $$17,200$;

Long$-$term notes payable $$100,000$;

Common stock $$196,000$;

Retained earnings $$75,200.$

What are Pioneer's total current assets?

Multiple Choice

$$108,800$

$$45,200$

$$56,400$

$$52,800$