npletion Debits Credits Cash 22500 Marketable securities 55000 Accounts receivable 30000 Allowance for uncollectible accounts 7500 4500 Prepaid insurance Inventories Land 100,000 105,000 80,000 50000 132500 30000 5000 Buildings Accumulated depreciation - buildings Equipment Accumulated depreciation - equipment Patents Accounts payable Notes payable, due 2014 Interest payable Unearned revenue Bonds payable, due 2023 Ordinary share capital, 37500 65000 10000 30000 90000 CA 150000 authorized, issued and outstanding Retained earnings Totals 64500 534500 534500 Additional information: 1. The Marketable securities consists of treasury bills, $15,000 of them will mature in 2014 and the remaining of $40,000 of treasury bills will mature in 2017. 2. The $80,000 balance in the building account consists of 50,000 for the cost of the building for the offices of the business. The remaining $ 30,000 represents the cost of building held for speculations 3. Unearned revenue of $30,000 is included as a current liability even though only one third will be earned in 2014. What is the Total current liabilities