ent Attempt in Progress Blue Corp.'s trial balance at December 31, 2023 is properly adjusted except for the income tax expense adjustment. Blue Corp. Trial Balance December 31, 2023 Dr. Cr. Cash $338000 Accounts receivable (net) 1447700 Inventory 1192900 Property, plant, and equipment (net) 4185200 Accounts payable and accrued liabilities $991800 Income tax payable 342700 Future tax liability 37800 Common shares 1677000 Contributed surplus 1340700 Retained earnings, Jan. 1, 2023 2323600 Net sales and other revenues Costs and expenses Income tax expenses 6181100 5041700 689200 $12894700 $12894700 Other financial data for the year ended December 31, 2023: Included in accounts receivable is $360400 due from a customer and payable in quarterly instalments of $45050. The last payment is due December 29, 2025. The balance in the future income tax liability account relates to a temporary difference that arose in a prior year, of which $16400 is classified as a current liability. During the year, estimated tax payments of $331200 were charged to income tax expense. The current and future tax rate on all types of income is 35 percent. In Blue's December 31, 2023 statement of financial position, the current liabilities total is In Blue's December 31, 2023 statement of financial position, the current liabilities total is $1350900. O $1128580. O $1015440. O $1060490.