Professional Windows reported the following balances on December 31, 2021. Calculate total current liabilities on Professional Windows' balance sheet.

Account Name	Balance
Accounts payable	12,000
Accounts receivable	28,200
Accumulated depreciation	125,500
Allowance for doubtful accounts	2,100
Cash	65,490
Inventory	36,100
Notes payable (due in 18 months)	27,600
Notes receivable (due in 9 months)	8,200
Prepaid rent	3,600
Prepaid insurance	5,700
Property, plant & equipment	370,000
Salaries payable	6,800
Supplies	2,200
Taxes payable	4,800
Unearned revenue	1,500
Utilities payable	790

Multiple Choice

$51,990

$28,390

$24,390

$25,890