The following items are taken from the financial statements of Dinkel Company for the year ending December 31, 2010:
Accounts payable .................... $18,000
Accounts receivable ................. 11,000
Accumulated depreciation - equipment.......... 28,000
Advertising expense ................. 21,000
Cash.......................... 15,000
Dinkel, Capital (1/1/10) ................ 102,000
Dinkel, Drawing ................... 14,000
Depreciation expense ................. 12,000
Insurance expense ................... 3,000
Note payable, due 6/30/11 ............... 70,000
Prepaid insurance (12-month policy) ........... 6,000
Rent expense ..................... 17,000
Salaries expense ................... 32,000
Service revenue ................... 133,000
Supplies ...................... 4,000
Supplies expense .................... 6,000
Equipment ..................... 210,000
What are total current assets at December 31, 2010?