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, $29,000; accounts receivable, $24,000; inventory, $38,000; equipment (net). $93,000; accounts payable, $27,000; salaries payable, $11,500; interest payable, $7,500; notes payable (due in 18 months), $43,000; common stock, $76,000. Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet