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, $35,000; accounts receivable, $30,000: Inventory, $44,000: equipment (net). $99.000; accounts payable, $33,000; salaries payable, $14,500; interest payable, $10,500: notes payable (due in 18 months), $49,000, common stock. $88,000 Calculate total current assets and total current abilities that would appear in the company's year-end balance sheet Current assets Current abilities