Melrose Corporation has provided the following account balances:

Cash $ $95,700$

Short$-$term investments $ $10,700$

Accounts receivable $ $120,700$

Supplies $ $15,700$

Long$-$term notes receivable $ $5,700$

Equipment $ $240,700$

Factory Building $ $450,700$

Intangible assets $ $15,700$

Accounts payable $ $76,400$

Accrued liabilities payable $ $11,400$

Short$-$term notes payable $ $35,700$

Long$-$term notes payable $ $232,800$

Common stock $ $453,500$

Retained earnings $ $145,800$

What are Melrose's total current liabilities?

Multiple Choice

$$87,800$

$$112,100$

$$356,300$

$$123,500$