Sai and Associates has the following account balances listed in alphabetical order: Accumulated Depreciation, S28,000, Accounts Payable, $10,500, Accounts Receivable, $9,000, Cash, $2,000; Equipment, $43,000, Land, $24,000, Mortgage Payable, $41,000; Prepaid Insurance, $6,500; Supplies, $3,000; Unearned Revenue, $5,000, Wages payable, $3,000 Salieri's current liabilities are: OA. $59,50. OB. $18,500. O c. $13,500. OD, $54,500