Brief Exercise $3-2($Algo$)$ Balance sheet classification $[$LO$3-2,3-3]$

The trial balance for K and J Nursery, Incorporated, listed the following account balances at December $31,2024,$ the end of its fiscal year: cash, $$34,000$; accounts receivable, $$29,000$; inventory, $$43,000$; equipment $($net$),$ $$98,000$; accounts payable, $$32,000$; salaries payable, $$14,000$; interest payable, $$10,000$; notes payable $($due in $18$ months$),$ $$48,000$; common stock, $$86,000.$

Calculate total current assets and total current liabilities that would appear in the company's year$-$end balance sheet.

$\backslash$table$[[$Current assets,$],[$Current liabilities,$]]$