The account balances for Premera Blue Cross are listed below. All balances are as of December 31, 2023, except where noted otherwise. Accounts Payable $5,500 Accounts Receivable Wages Payable 9,600 Rent Expense Equipment $6,000 82,500 2,600 Furniture 22,000 Prepaid Expenses 1,200 Notes Payable (due 12/31/25) 35,000 Dividends 2,000 Accumulated Depreciation 10,450 Sales Revenue 109,750 Cash 26,000 Notes Payable (due 4/30/24) 1,000 Common Stock 20,000 Cost of Goods Sold 52,800 Goodwill 50,000 Loss on Sale of Equipment 3,500 Retained Earnings (1/1/23) 14,150 Inventory 9,500 Marketable Equity Securities 400 Advertising Expense 3,000 Depreciation Expense 10,450 Insurance Expense 2,000 Unearned Revenue 4,200 Determine Total Current Liabilities as of December 31, 2023: $48,300 $13,300 $44,100 $82,450 $9,100