Emma's Emporium provides the following information for 2020 Account Name Accumulated depreciation Accounts payable Allowance for doubtful accounts Bonds payable due 2023 Interest payable Purchases discounts Mortgage payable due in annual installments of $19,000 Notes payable due Feb. 1, 2022 Revenues Estimated warranty liability Wages payable Unearned revenue Retained earnings Common Stock $ Amount 94,000 77,000 9,000 122,000 42,000 7,000 133,000 48,000 187,000 18,000 35,000 15,000 254,000 471,000 What amount should Emma's Emporium report as current liabilities on the December 31, 2020 Balance Sheet? O A. $206,000 O B. $172,000 O C. $187,000 OD. $490,000