ABC iabilities as of December 31, 2013 include the following: Accounts payable 500,000 Financial liabilities at fair value through profit and loss 1,000,000 Note payable (1,000,000 due in 2015) 2,800,000 Unearned income 300,000 Dividends payable 800,000 Deferred tax liability 200,000 What is the amount of current liabilities as of December 31, 2013?