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, $17,000; accounts receivable, $12,000; inventory. $26,000; equipment (net). $81,000; accounts payable, $15,000; salaries payable, $5,500; interest payable, $1,500; notes payable (due in 18 months). $31.000; common stock, $52,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet Current assets Current liabilities 55,000 53,000 $