10.25: The following current assets and current liabilities were reported by a small company on December 31, their year-end. Accounts payable $6,000 Accrued liabilities 3,000 Accounts receivable 10,000 Cash and equivalents 8,000 CPP payable 600 Current portion: Notes payable 10,000 Provisions 5,000 E I payable 1,100 Income tax payable 2,500 Inventories 18,000 Prepaid Expenses 3,000 Short-term investments 4,000 What would be the total current liabilities on their balance sheet? A : $43,000 B : $32,200 C : $28,200 D : $35,200