For the budget period ending december 31 of the current year, aaron corporation estimates its ending balances for cash as $4,000, accounts receivable as $16,000, finished goods inventory as $12,000, and raw materials inventory as $8,000. invoices relating to raw materials in the amount of $14,000 are expected to be unpaid as of december 31. what is the amount of total current assets that will be reported on the budgeted balance sheet?