erThe following items are taken from the financial statements of the Freight Service for the year ending December $1,201619000...............32000$Accounts payableAccounts receivableAccumulated depreciation equipmentAdvertising expenseCashOwner's capital $(1/1/16)$Owner$\text{'}$s drawingsDepreciation expenseInsurance expenseNote payable, due $*6/30/17$Prepaid insurance $(12-$month policy$)$Rent expenseSalaries and wages expenseService revenueSuppliesSupplies expenseEquipmentWhat are total current liabilities at December $31,2016?$