Instructions:Select the correct answer.
 These are the accounts in ABC Inc.’s trial balance:
 Inventory: $19,000
 Bonds Payable: $14,500
 Patents: $220,000
 Land: $80,000
 Accounts Payable: $26,500
 Cash: $7,000
 Equipment: $150,000
 Goodwill: $105,000
 Notes Payable: $10,000
 Wages Payable: $14,000
 Common Stock: $85,000
 Accounts Receivable: $13,500
 What is the total of the firm’s current assets?
 A $32,500
 B $39,500
 C $225,000
 D $35,500