The following accounts were taken from ABC Company’s unadjusted trial balance at December 31, 2014:
Accounts Payable ............ $58,000
Accounts Receivable ......... $64,000
Accumulated Depreciation .... $27,000
Advertising Expense ......... $14,000
Building .................... $81,000
Cash ........................ $30,000
Contributed Capital ......... $94,000
Cost of Goods Sold .......... $67,000
Dividends ................... $12,000
Equipment ................... $68,000
Income Tax Expense .......... $17,000
Interest Revenue ............ $36,000
Inventory ................... $62,000
Notes Payable ............... $93,000
Prepaid Insurance ........... $18,000
Rent Expense ................ $10,000
Retained Earnings ........... $40,000 (at January 1, 2014)
Sales Revenue ............... $99,000
Trademark ................... $31,000
Unearned Revenue ............ $27,000
ABC Company has not yet recorded adjusting entries related to the following four items:
(1) The prepaid insurance in the unadjusted trial balance relates to a two-year insurance policy purchased on September 1, 2014.
(2) Salaries earned by employees which have not yet been paid by ABC Company totaled $19,000.
(3) The unearned revenue in the unadjusted trial balance relates to a $27,000 payment from a customer received on May 1, 2014 for work to be performed each month for the next 18 months.
(4) Depreciation expense of $4,000 has not yet been recorded.
Calculate the total current assets reported in ABC Company's balance sheet at December 31, 2014 after the appropriate adjusting entries have been recorded and posted. Do not use decimals in your answer.