A company provides the following information for the year 2018: Description Amount Description Amount Cash Accounts payable Inventory $9,950 Mortgage payable S32,510Unearned revenue $17,500 (due 2021) $950 Temporary investments S16,750(to be sold within 3 months) $6,150 $97,500 S15,940 $9,500 $47,500 S217,500Accumulated depreciation Equipment Common shares Prepaid rent Accounts receivables $50,000Retained earnings $1,350Salaries payable $23,750 Long-term notes payable Compute the current liabilities for the company a. $58,900 b. $42,960 c. $57,000 d. $57,950