The account balances for a company are listed below. All balances are as of December 31, 2019, except where noted otherwise. Prepaid Insurance Expense $ 500 Equipment 75,000 Cash 16,600 Rent Expense 1,700 Accumulated Depreciation 7,000 Furniture 14,000 Unearned Revenue 4,500 Notes Payable (due 12/31/21) 10,900 Dividends 2,000 Sales Revenue 53,600 Accounts Receivable 8,400 Retained Earnings (1/1/19) 10,650 Supplies 3,000 Salary Expense 22,000 Cost of Goods Sold 24,600 Salaries Payable 1,600 Depreciation Expense 1,350 Common Stock Goodwill 10,000 Utility Expense 5,400 Supplies Expense 400 Marketable Equity Securities 9,500 Notes Payable (due 10/31/20) 1,000 Service Revenue 45,300 Accounts Payable 7,200 Determine Total Current Liabilities as of December 31, 2019: A. $25,200 ? B. $9,800 C. $14,300 D. $20,700 E. $10,300