Pirates Company provided the following information on December 31, 2019:

Note payable:

Trade

3,000,000

Bank loan

2,000,000

Advances from officers

500,000

Accounts payable - trade

4,000,000

Bank overdraft

300,000

Dividends payable

1,000,000

Withholding tax payable

100,000

Mortgage payable

3,800,000

Income tax payable

800,000

Estimated warranty liability

600,000

Estimated damages payable by reason of breach of contract

700,000

Accrued liabilities

900,000

Estimated premium liability

200,000

Claim for increase in wages by employees covered in a pending lawsuit

3,500,000

Contract entered into for the contraction of building

5,000,000

What is the total current liabilities on December 31, 2019?

A.

14,100,000

B. 18,100,000

C.

13,800,000

D.

13,100,000