The account balances for Premera Blue Cross are listed below. All balances are as of December 31, 2023, except where noted otherwise. Accounts Payable $16,500; Rent Expense $18,000; Accounts Receivable 28,800; Equipment 247,500; Wages Payable 7,800; Furniture 66,000; Prepaid Expenses 3,600; Notes Payable (due 12/31/25) 105,000; Dividends 6,000; Accumulated Depreciation 31,350; Sales Revenue 329,250; Cash 78,000; Notes Payable (due 4/30/24) 3,000; Common Stock 60,000; Cost of Goods Sold 158,400; Goodwill 150,000; Loss on Sale of Equipment 10,500; Retained Earnings (1/1/23) 42,450; Inventory 28,500; Marketable Equity Securities 1,200; Advertising Expense 9,000; Depreciation Expense 31,350; Insurance Expense 6,000; Unearned Revenue 12,600; Determine Total Current Liabilities as of December 31, 2023:

A. $144,900

B. $27,300

C. $39,900

D. $132,300

E. $247,350