HZP is a company operating in H-land where the currency is the H$. At its year end of 30 June 20X0, HZP has the following liabilities: Bank overdraft 250,000, trade payables and accruals 3,700,000, Bank loan taken out on 30 of June 20XX 1,000,000 (repayable in 5 equal, annual installments) What is the amount of HZP's current liabilities for inclusion in its statement of financial position as at 30 June 20X0? Solution A.H$3,700,000 B.H$3,950,000 C.H$4,150,000 D.H$4,950,000