The Corner Store Currently Has $3,600 in Cash

The Corner Store currently has $3,600 in cash. The company owes $31,800 to suppliers for merchandise and $21,500 to the bank for a long-term loan. Customers owe The Corner Store $19,000 for their purchases. The inventory has a book value of $53,300 and an estimated market value of $71,200. If the store compiled a balance sheet as of today, what would be the book value of the current assets?

A) $46,800
B) $55,600
C) $64,700
D) $75,900
E) $96,500