On December 31, Cooper Company has the following list of account balances. Additional Resources Accounts Payable Equipment Accounts Receivable Service Revenue Accumulated Depreciation, Equipment Legal Expense Accumulated Depreciation, Buildings Note Payable, due in two years. Advertising Expense Prepaid Rent Beginning Retained Earnings Rent Expense Buildings Salaries Expense Capital Stock Salaries Payable Cash Supplies Dividends Supplies Expense Required: Compute the dollar amount of the total current assets as it would appear on the December 31 balance sheet.