Stine Corp.'s trial balance reflected the following account balances at December 31, 2012:

Accounts receivable (net) $24,000
Trading securities 6,000
Accumulated depreciation on equipment and furniture 15,000
Cash 16,000
Inventory 30,000
Equipment 25,000
Patent 4,000
Prepaid expenses 2,000
Land held for future business site 18,000
In Stine's December 31, 2012 balance sheet, the current assets total is

a) $95,000.

b) $78,000.

c) $87,000.

d) $82,000.

The total current assets are $78000

Explanation:

Current assets are the assets of a company that are expected to be used or consumed under the normal business operations over the next year.

The current assets of Stine Corp.'s are calculated below.

Current Assets:

Accounts Receivable                           $24000

Trading securities                                 $6000

Cash                                                       $16000

Inventory                                                $30000

Prepaid expenses                                 $2000  

Total current assets                               $78000

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