The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash, $30,000; accounts receivable, $25,000; inventory, $39,000; equipment (net), $94,000; accounts payable, $28,000; salaries payable, $12,000; interest payable, $8,000; notes payable (due in 18 months), $44,000; common stock, $78,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet. > Answer is complete but not entirely correct. Current assets $ 94,000 Current liabilities $ -92,000 x