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, $33,000; accounts receivable, $28,000; inventory, $42,000; equipment (net), $97,000; accounts payable, $31,000; salaries payable, $13,500; interest payable, $9,500; notes payable (due in 18 months), $47,000; common stock, $84,000.

Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet.