ABC Theaters has $100,000 of issued non-participating preferred equity that has a 5% preferred return. The accounting manager has yet to book this entry. No dividends have been declared by the board. Is ABC Theaters' current liabilities affected by the 5% preferred return? Choose Yes or No in column A. Input the amount of the effect on current liabilities in column B. If current liabilities were not affected, enter a zero (0). Input the total current liabilities after this transaction in column C