Use the information in the adjusted trial balance presented below to calculate current assets for Jones Company: Account Title Debit Credit Cash 44,000 Accounts receivable 23,000 Prepaid insurance 9,400 Equipment 170,000 Accumulated Depreciation - Equipment 85,000 Land 102,000 Accounts payable 24,000 Interest payable 4,150 Unearned revenue 7,100 Long-term notes payable 51,000 J. Jones, Capital 177,150 Totals 348,400 348,400