Given the following information, current liabilities equal Cash: $12,000 Accounts Payable: $8,000 Current portion of long-term debt: $17,000 Salaries payable: $1,000 Note Payable (17 months remaining): $20,000 Unearned Revenues (5 months remaining): $20,000 $65,000 $46,000 $77,000 $45,000