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$.$ $$247,350*$ b$.$ $$27,300.*$ c$.$ $$132,300*$ d$.$ $$144,900*$ e$.$ $$39,900$