The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2016, the end its fiscal year: cash, $16,000: accounts receivable, $11,000: inventories, $25,000, equipment (net), $80,000: accounts payable, $14,000: wages payable, $9,000: interest payable, $1,000: note payable (due in 18 months), $30,000: common stock, $50,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet