The Pioneer Company has provided the following account balances: Cash $39,800; Short-term investments $5,800; Accounts receivable $7,800; Supplies $57,000; Long-term notes receivable $3,800; Equipment $105,000; Factory Building $198,000; Intangible assets $7,800; Accounts payable $28,200; Accrued liabilities payable $3,100; Short-term notes payable $17,600; Long-term notes payable $101,000; Common stock $198,000; Retained earnings $77,100. What are Pioneer's total current assets