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The trial balance for K and J Nursery, Incorporated, listed the following account balances at December 3 1 , 2 0 2 4 , the

The trial balance for K and J Nursery, Incorporated, listed the following account balances at December 31,2024, the end of its fiscal year: cash, $30,000; accounts receivable, $25,000; inventory, $39,000; equipment (net), $94,000; accounts payable, $28,000; salaries payable, $12,000; interest payable, $8,000; notes payable (due in 18 months), $44,000; common stock, $78,000.
Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet.
\table[[Current assets,],[Current liabilities,]]
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