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A manufacturer provided the following information for the year ending December 31, 2020: General factory expenses Debtors Bank Creditors Drawings Finished goods at Jan 1, 2020 Provision for unrealized profit Office expenses Office expenses prepaid Commission received Commission owing Loan Motor vehicle Factory profits Transfer value of goods produced 18,000 9,000 28,000 6,000 3,500 9,500 2,300 22,000 1,800 3,200 2,400 47,000 55,000 15,000 115,000 End of year notes included: o Closing stock: raw material - $11,000; indirect material - $6,500; work in progress - $4,000; finished goods - $14,000 o The goods produced should be marked up by 15% before being transferred to the sales office What is the figure for total current assets that should be placed in the statement of financial position? Select one: a. $74,874 b. $77,844 c. $74,784