Presented below are selected accounts for San Marcos Corporation for December 31 of the current year. Debit Credit Accounts Receivabletrade $720 Building and Equipment 1,020 Cash in bank-operating 49 Interest Receivable 35 Installment Receivables 60 Merchandise Inventory 25 Land 300 Notes Receivable-long term 525 Petty cash 8 Prepaid Expenses-current 32 19 60 Supplies Patent Accounts Payable-trade Accumulated Depreciation Additional Paid - in Capital Allowance for Uncollectible Accounts Cash Dividends Payable Common Stock-$1 par value Income Tax Payable Notes Payable-2 years Retained Earnings Unearned Revenues-2 years 625 225 600 55 60 45 85 900 65 85 900 65 85 Notes Payable-2 years Retained Earnings Unearned Revenues-2 years Cash Dividends Declared Service Revenue Operating Expenses TOTALS 240 548 200 $3,293 $3,293 What are current liabilities for San Marcos Corporation? O A. $795 B. $770 C. $855 D. $710