Given the following information: Unearned revenue 5,000 Dividends Revenue 188,000 Provisions related to pensions 155,000 Administrative expenses 98,000 Accounts payable 90,000 Interest expense 65,000 Provisions related to warranties 35,000 Land 120,000 Notes payable 170,000 ? ?What is tota current liabilities a. 225,000 b. 300,000 c. 240,000 d. 205.000