Are these all current assets: cash on hand, regular checking account, payroll checking account, savings account, accounts receivable, other receivables, allowance for doubtful accounts, inventory, reserve for inventory obsolescence, prepare insurance, prepaid rent, office supplies, notes receivable (listed as current), other current assets?

Are these all current liabilities: accounts payable, sales tax payable, wages payable, FICA employee withholding, Medicare withholding, federal payroll taxes payable, FUTA tax payable, FICA employer withholding, Medicare employer withholding, line of credit, current portion of long-term debt, other current liabilities?

Thank you very much!