33 The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2016: 8 Accounts payable out of Accounts receivable question - Accumulated depreciation equipment $ 19,000 13,000 26,000 15 22 Advertising expense 21,200 29 Cash Owner's capital (1/1/16) 15,000. 104,000 36 Owner's drawings Depreciation expense 11,000 12,000 Finish as Insurance expense 3,800 Time lefi Note payable, due 6/30/17 72,000 Prepaid insurance (12-month policy) 7,200 Rent expense 16,000 Salaries and wages expense 32,000 Service revenue 135,000 Supplies 5,000 Supplies expense 6,000 Equipment 210,000 What are total current liabilities at Becember 31, 2016