Following is a list of account balances at the end of the year: Estimated Warranty Payable $1,000 Notes Payable (due in 3 annual installments) 6,000 Retained Earnings 15,000 Interest Payable 200 Accounts Payable Payroll Tax Expense Unearned commissions 4,500 The correct amount of current liabilities that would be reported on the balance sheet is: A. $14,700. B. $21,700. C. $19,200. D. $18,700. 11,500 2,500