Based on the following balance sheet: Land $400,000 Accounts receivable 2.000 Accounts payable... 5.500 Machinery and equipment. 55,000 Cows 15,000 Calves 4,000 Sows and boars 10,000 Market hogs 40.000 Checking and savings 12,000 Wheat 5.000 Hog buildings 60,000 Feed and hay 7.500 Accrued interest owed 16,000 Accrued taxes owed .15.000 House 30-year land loan balance is 10-year hog building loan balance is.. 5-year tractor loan balance is .65.000 $195,000. ($10,000 plus interest is due February 1 of each year) $45,000. ($12,000 plus interest is due August 31 of each year.) $35,000 ($8,000 plus interest is due each February 1.) What is the total value of current liabilities? $5,500 $36,500 $66,500 $311,500