The account balances for Premera Blue Cross are listed below. All balances are as of December $31,2023,$ except where noted otherwise.

Determine Total Current Liabilities as of December $31,2023$:

Select one:

a$.$ $$132,300$

b$.$ $$247,350$

c$.$ $$144,900$

d$.$ $$27,300$

e$.$ $$39,900$