Following is selected information from Fran's Company trial balance. Cash $ 51,300 Land 132,000 Patents 13,400 Accounts receivable, net 28,000 Equipment 55,000 Accum. Dep. 22,500 Accounts payable 23,100 Sales tax payable 8,400 Deferred sales 3,800 Sales 312,000 Sales discounts 4,800 How much are Current Liabilities? Multiple Choice 48,700 48,700 40,100 39100 35,300