Current assets $q,$

Long$-$term assets $q,$

$$350,000$

Current liabilities $q,$

$800,000$

Long$-$term liabilities $q,$

$240,000$

$270,000$

Additional information:

$($a$)$ Cash of $$38,000$ has been placed in a fund for the retirement of long$-$term debt.

The cash and long$-$term debt have been offset and are not reflected in the financial statements.

$($b$)$ Long$-$term assets include $$50,000$ in treasury stock.

$($c$)$ Cash of $$14,000$ has been set aside to pay taxes due. The cash and taxes

payable have been offset and do not appear in the financial statements.

$($d$)$ Advances on salespersons' commissions in the amount of $$21,000$ have been made. Also, sales commissions payable total $$24,000.$ The net liability of $$3,000$ is included in Current Liabilities.

After making any necessary changes, what are the totals for Streamer's current assets and current liabilities