From the following list of account balances, calculate the correct amount of current liabilities: Accounts receivable $ 5,000 Accounts payable $6,000 Unearned revenues $2,000 Rent expense $1,500 Sales revenue $46,000 Sales tax payable $3,500 Estimated warranty payable $1,000 Note payable, due in 90 days $2,500 $12,000 $13,000 $61,000 $15,000