21. From the following list of account balances, calculate the correct amount of current liabilities 5,000 5,300 900 2,400 46,300 Accounts Accounts payable Unearned revenue Rent expense Sales revenue Sales tax payable 900 1,300 1,400 imated warranty payable Note payable, due in 90 days Accumulated depreciation a $12,100 b. $61,200 c. $59,300 d. $13,000 e. $13,100 -22. On June 8, Brighton Co. issued a S 90,000, 6%, 180-day note payable to Mueller Co. What is the due date of the note? a. December 8 b. December 7 d. December 5 _-23. On January 8, Brighton Co. issued a $90,000, 6%, 150-day note payable to Steller Co Assuming a 360-day year for calculations, what is the maturity value of the note? a. $92,450 b. $92,250 c $92,800 d. $95,400