The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2018, the end of its fiscal year: cash, $19,000; accounts receivable, $14,000; inventories, $28,000; equipment (net), $83,000; accounts payable, $17,000; wages payable, $6,500; interest payable, $2,500; note payable (due in 18 months), $33,000; common stock, $56,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet.

Current Assets:

Current Liabilities: