What is the total current assets

The accounts from the Adjusted Trial Balance are listed in alphabetical order. What is the total current assets? Baker Service Company Adjusted Trial Balance September 30, 2024 Account Title Accounts Payable Accounts Receivable Accumulated Depreciation Equipment Cash Common Stock Balance Debit Credit $9,600 $2,800 1.600 14,900 9,700 O A. $11,500 B. $23,200 C. $38,500 D. $18,600 9,700 500 1,500 40,100 18,600 Common Stock Depreciation Expense Equipment Dividends Equipment Notes Payable (long-term) Office Supplies Prepaid Rent Rent Expense Retained Earnings, August 31, 2024 Salaries Expense Service Revenue Supplies Expense Unearned Revenue (short-term) 1,100 4,400 1,200 8,300 9,000 27,000 500 1,900 OA. S11,500 OB. $23,200 OC. $38,500 OD. $18,600 1,500 40,100 18,600 1,100 4,400 1,200 Dividends Equipment Notes Payable (long - term) Office Supplies Prepaid Rent Rent Expense Retained Earnings, August 31, 2024 Salaries Expense Service Revenue Supplies Expense Unearned Revenue (short-term) Utilities Expense Total 8,300 9,000 27,000 500 1,900 700 $76,700 $76,700 O A. $11,500 OB. $23,200 O C. $38,500 D. $18,600