The following financial information is from shovels construction company.
accounts payable $14,500
buildings 83,000
cash 11,200
accounts receivable 10,500
sales tax payable 3,400
retained earnings 47,100
supplies 40,200
notes payable due in 18 months 27,000
interest payable 2,800
common stock 50,100
what is the amount of current assets, assuming the accounts above reflect normal activity?

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Jose recently died with a probate estate of $900,000. he was predeceased by his wife, guadalupe, and his daughter, lucy. he has two surviving children, pete and fred. jose was also survived by eight grandchildren, pete’s three children, naomi, daniel, nick; fred’s three children, heather, chris and steve; and lucy’s two children, david and rachel. jose’s will states the following “i leave everything to my three children. if any of my children shall predecease me then i leave their share to their heirs, per stirpes.” which of the following statements is correct? (a) under jose’s will rachel will receive $150,000. (b) under jose’s will chris will receive $150,000. (c) under jose’s will nick will receive $100,000. (d) under jose’s will pete will receive $200,000.