The balance sheet shows the following accounts and amounts:
Inventory, $42,000; Long-term Debt 62,500; Common Stock $30,000; Accounts Payable $22,000; Cash $66,000; Buildings and Equipment $195,000; Short-term Debt $24,000; Accounts Receivable $54,500; Retained Earnings $102,000; Notes Payable (nine month) $27,000; Accumulated Depreciation $90,000.
Total current liabilities on the balance sheet are:
a. $1,250,000
b. $734,000
c. $1,030,000
d. $810,000.