Note that Vineyard Wines has three product lines: Sangria, Chardonnay, and Pinot. Sales returns and small discounts are allowed for all product lines. $257,600 $27,000 $338.000 $62.500 $277,400 $54.000 $252.317 $542.000 Accounts Payable Dividends Payable Bonds Payable Salaries Payable Accounts Receivable Advertising Expense Cash Sangria Sales Taxes Payable Income Tax Expense Supplies Expense Interest Payable Rent Expense Cost of Goods Sold Prepaid Expenses Deferred Revenue Common Stock $208,200 $188,000 $355 $6.130 $49,300 $1,050.700 $37,210 $7,652 $719,000 $125.000 $950 $405.920 $67,500 $337,280 Notes Payable Utilities Expense Accumulated Depreciation Depreciation Expense Salaries Expense Land Chardonnay Sales Interest Income Premium on Bonds Payable Pinot Sales $1.140.000 $2.751.000 $1,700 $29,200 $912,990 $96.640 Marketable Securities Interest Expense Product Returns and Discounts $107.100 $123,200 $12.750 $329,300 $214,250 Treasury Stock Equipment Marketing Expenses Allowance for Doubtful Accounts Buildings Current Portion Mortgages Payable Current Portion Bonds Payable Dividends Declared Mortgage Payable Goodwill $53,850 $1,980,000 $42.000 $62.100 $235.000 $820,000 $172.000 $1.956,065 Ending Retained Earnings (2021) Products Inventory Distribution and Logistics Expense $822,600 $897,500 NOTE that the Retained Earning balance shown above is the ENDING Retained Earnings for fiscal 2021. Continuing with Vineyard Wines, what should be the total amount of Current Liabilities shown on the firm's fiscal year end 2021 Balance Sheet? O $569,082 O $665,530 O $673,182 O $1,312.200 O $710,392