8. The Pioneer Company has provided the following account balances: Cash $39,000; Short-term investments $5,000 Accounts receivable $7,000 Supplies $53,000; Long-term notes receivable $3,000; Equipment $101,000; Factory Building $190,000; Intangible assets $7,000; Accounts payable $29,000; Accrued liabilities payable $3,500; Short-term notes payable $16,000; Long-term notes payable $97,000; Common stock $190,000 Retained earnings $69,500. What are Pioneer's total current liabilities? $48,500 O $32,500 O $45,000 O $145,500