會計一問, 有關balance sheet

Fixed assets
Furniture and equipment325,400.00
Less: - Aggregate depreciation325,400.00
-

Current assets
Prepaymnet of rental14,000.00



Current Liabilities
Account Payable150,405.00
Accural6,800.00
157,205.00
Net Current assets(143,205.00)


Proprietor's current account1,314.00
Loss for the year (144,519.00)
(143,205.00)


我想問net current asset 會是負數嗎？以上的例子合理嗎？