Below Is a List of Various Balance Sheet Accounts and Their

Below is a list of various balance sheet accounts and their balances. $$\begin{array} { | l | r | r | } \hline & { \text { Debit } } & \text { Credit } \\\hline \text { Building } & \$ 100,000 & \\\hline \text { Cash } & 2,000 & \\\hline \text { Supplies } & 800 & \\\hline \text { Furniture } & 2,600 & \\\hline \text { Prepaid insurance } & 150 & \\\hline \text { Accumulated depreciation-furniture } & & \$ 900 \\\hline \text { Inventory } && \\\hline \text { Land } & 25,000 & \\ \hline \text { Accumulated depreciation-building } & & 4,800 \\\hline \text { Accounts receivable } &1,500 & \\\hline\end{array}$$ What are the total current assets that would be shown on the balance sheet?

A) $7,050
B) $32,050
C) $4,450
D) $4,300