Please refer to the partially completed worksheet below:

Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet

Account Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

Cash $7,100$7,100$7,100

Accounts receivable 8,500$2,00010,50010,500

Supplies 100$80 2020

Equipment 7,5007,5007,500

Accumulated depreciation$2,000240$2,240$2,240

Notes receivable 5,0005,0005,000

Accounts payable1,2001,2001,200

Salary payable800180980980

Unearned revenue600600600

Long-term debt10,00010,00010,000

Capital3,4003,4003,400

Drawing 2,3002,3002,300

Service revenue40,0002,00042,000$42,000

Salary expense 24,00018024,180$24,180

Supplies expense 2,300802,3802,380

Depreciation expense 1,6002401,8401,840

Interest revenue400400400

$58,400 $58,400 $2,500 $2,500 $60,820 $60,820 $28,400 $42,400 $32,420 $18,420

This worksheet is prepared for the financial statements dated December 31st, 20X2. The note receivable is due on January 15th, 20X4. The note payable is due on December 1st, 20X3. The company's operating cycle is six months. What are total current liabilities?

A) $2,780

B) $2,180

C) $16,180

D) $12,780