$5,500 9,600 The account balances for Premera Blue Cross are listed below. All balances are as of December 31, 2023, except where noted otherwise. Accounts Payable Accounts Receivable Rent Expense Equipment $6,000 82,500 Wages Payable 2,600 Furniture 22,000 Prepaid Expenses 1,200 Notes Payable (due 12/31/25) 35,000 Dividends 2,000 Accumulated Depreciation 10,450 Sales Revenue 109,750 Cash 26,000 Notes Payable (due 4/30/24) 1,000 Common Stock 20,000 Cost of Goods Sold 52,800 Goodwill 50,000 Loss on Sale of Equipment 3,500 Retained Earnings (1/1/23) 14,150 Inventory 9,500 Marketable Equity Securities 400 Advertising Expense 3,000 Depreciation Expense 10,450 Insurance Expense 2,000 Unearned Revenue 4,200 Determine Total Current Liabilities as of December 31, 2023: $82,450 $44,100 $13,300 $9,100 $48,300