Based on this balance sheet: Land Accounts receivable Accounts payable. Machinery and equipment. Cows Calves Sows and boars Market hogs Checking and savings Wheat Hog buildings Feed and hay Accrued interest owed Accrued taxes owed House $400.000 2.000 5.500 55.000 .15.000 .4.000 10.000 40.000 12.000 .5.000 60 000 7.500 16.000 15.000 65.000 30-vea land loan balance is 10-year hog building loan balance is. S-vear tractor loan balance is $195 000 (S10 000 plus interest is due Febriary 1 of each year) $45,000. ($12.000 plus interest is due August 31 of each wear.) $35.000 (58.000 plus interest is due each February 1.) What is the total value of current assets on Jan. 1? $605,000 $95.500 $70.500 $26,500