Based on the following information, determine the current assets, assuming all accounts have a normal balance?

Cash $6,814 Dividends $2,600

Accounts receivable 14,333 Consulting fees earned 14,318

Office supplies 2,685 Rent expense 3,733

Land 37,753 Salaries expense 6,702

Office equipment 15,135 Telephone expense 620

Accounts payable 6,523 Miscellaneous expense 340

Common stock 55,090 Retained Earnings ?

$76,720

$23,832

$61,613

$38,967

$61,585