The following accounts were included on Aeroplane Consultants adjusted trial balance at December 31, 2021:

Accounts payable $9,200
Accounts receivable 12,000
Cash 5,500
Common Stock 25,000
Dividends 10,000
Equipment 5,000
Interest expense 3,000
Note payable, due 8/31/23 60,000
Retained Earnings 15,000
Supplies 1,000
Service revenue 39,000

(a) What are total current assets? Total current assets $____