The following financial information is from Shovels Construction Company: Accounts payable $ 14,200 Buildings 87,000 Cash 12,300 Accounts receivable 9,800 Sales tax payable 3,400 Retained earnings 45,500 Supplies 41,000 Notes payable (due in 18 months) 33,000 Interest payable 2,900 Common stock 51,100 What is the amount of current assets, assuming the accounts above reflect normal activity

The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east west sales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 ) the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss)