The following accounts were included on Aeroplane Consultants adjusted trial balance at December 31, 2013:
Accounts payable $7,200
Accounts receivable $12,000
Cash $3,500
Common stock $15,000
Retained earnings $25,000
Dividends $10,000
Interest expense $3,000
Note payable, due 8/31/16 $60,000
Supplies $1,000
Service revenue $39,000
Equipment $5,000
a. What are total current assets?