13.

The December 31, 2021 (pre-closing) adjusted trial balance for Kline Enterprises was as follows: Debit Credit 104,000 184,000 274,000 504,000 Account Title Accounts payable Accounts receivable Accumulated depreciation-equipment Common stock Cash Cost of goods sold Depreciation expense Equipment Interest expense Inventory Note payable (due in six months) Rent expense Retained earnings Salaries payable Sales revenue Salaries expense Totals 40,000 494,000 74,000 728,000 4,000 164,000 74,000 44,000 76,000 22,000 812,000 134,000 1,866,000 1,866,000 Required: Compute Kline's 12/31/2021 total current liabilities: Current liabilities