Use the information in the adjusted trial balance presented below to calculate current assets for Jones Company:

Account Title Dr. Cr.

Cash 23,000

Accounts receivable 16,000

Prepaid insurance 6,600

Equipment 100,000

Accumulated Depreciation - Equipment 50,000

Land 95,000

Accounts payable 17,000

Interest payable 2,400

Unearned revenue 5,000

Long-term notes payable 30,000

J. Jones, Capital 136,200

Totals 240,600 240,600

A

$21,200.

B

$45,600.

C

$24,400.

D

$95,600.

E

$