The account balances shown below are for Blue Company on December 31, 2017. Accounts payable........ Cash............ $12,800 8,850 Pension plan obligation..... Building.......... Accounts receivable... Wages payable.. Unearned revenue.......... Investments in trading securities... Inventory....... 60,000 45,000 18,300 12,400 11,400 7,600 40,900 Prepaid insurance for a one-year policy....... 6,800 Long-term debt (other than current portion).. 65,900 Current portion of long-term debt......... 17,000 What is Blue's current liabilities at December 31, 2017? a. $179,400 b. $119,400 c. $103,600 d. $53,600 e. $43,600