The pre-closing trial balance of Mercy Hospital on December 31, 20X2 is as follows:

Acct# Dr. Cr.

101 Cash $11,200

104 Accounts receivable $27,400

106 Inventory $ 7,300

120 Land $15,000

130 Buildings $80,000

140 Equipment $35,000

201 Accounts payable $ 6,900

202 Notes payable $14,000

250 Bonds payable $60,000

301 Hospital net assets $96,000

302 Revenue and expense summary 0

401 Routine services revenue $86,400

402 Ancillary services revenue $41,700

406 Other operating revenues $19,200

601 Salaries and wages expense $94,600

602 Supplies expense $28,700

603 Utilities expense $13,400

604 Insurance expense $ 3,100

605 Repairs expense $ 2,700

608 Interest expense $ 4,400

610 Other Expenses $ 2,300

Given this information, what are the total liabilities and net assets?

Given this information, what are the total current liabilities?