31, 2017: Dividends in arrears on preferred shares Employees income tax withheld Bonds payable, issued in current year and maturing in five annual 20,000 3,000 $ installments commencing April 1, 2018 200,000 Income tax payable XContested tax assessment under litigation Deferred income tax payable Debtor's accounts with debit balance Customers' accounts with credit balance 27,000 50,000 8,000 5,000 10,000 15,000 Cash overdraft BooM 200001200000 21000 +2oo0 22.a Required: What is the amount of current liabilities on December 31, 2017