Accounts payable: $ 50,000 . Accounts receivable: $ 30,000 . Accumulated depreciation: $ 180,000 . Buildings and equipment: $ 400,000 . Cash: $ 30,000 . Common stock: $ 90,000 . Cost of goods sold expense: $ 240,000 . Depreciation expense: $ 10,000 . Dividends: $ 40,000 - Inventory: $ 50,000 . Long-term notes payable: $ 90,000 . Prepaid expenses: $ 20,000 . Retained earnings (beginning balance): $ 80,000 . Service revenue: $ 350,000 . Unearned revenue: $ 40,000 . Wage expense 60,000 calculate total current liabilities