Different liabilities of Company Z ltd. are shown as under: Amount Particulars Accounts Payable Notes Payable (Current Portion) Salaries and wages payable 10 Year Bonds Installment notes payable Interest payable Payroll taxes payable S 120,000 S 180,000 S 55,000 $ 2,000,000 S 1,140,000 $ 32,000 S 15,500 What would be the total current liabilities reported in the balance sheet? a. Total current liabilities would be $202,500 b. Total current liabilities would be $440,500 c. Total current liabilities would be $1,542,500 d. Total current liabilities would be $402,500