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, $25,000; accounts receivable, $20,000; inventory, $34,000; equipment (net), $89,000; accounts payable, $23,000; salaries payable, $9,500; interest payable, $5,500; notes payable (due in 18 months), $39,000; common stock, $68,000. 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 Current liabilities 168,000 168,000 $