ValueTrust Corporations adjusted trial balance contained the following asset accounts at December 31, 2020: Cash $7,490, Land $40,900, Patents $22,500, Accounts Receivable $95,030, Prepaid Insurance $6,060, Inventory $36,200, Allowance for Doubtful Accounts $4,680, and Equity Investments (to be sold in the next quarter) $14,560. Calculate the current assets subtotal on the balance sheet.

a.

$164,020

b.

$140,100

c.

$177,160

d.

$132,160

e.

$154,660