Current liabilities The following data are extracted from the accounting records of DEF Limited at 30 June 2022.

$

Equipment 350 000 Accounts receivable 85 000 Accounts payable 35 000 Cash 12 000 Accrued salaries 7 000 Unearned revenue 10 000 Accrued interest revenue 5 000 Allowance for doubtful debts 4 000 Provision for holiday pay 8 000 Accumulated depreciation 50 000 Sales 200 000 Cost of sales 80 000 Depreciation 20 000 Other operating expenses 60 000 What is the balance of current liabilities at 30 June 2022?