The accounts and balances shown below were gathered from Pastel Corporations trial balance on December 31, 2014. All adjusting entries have been made.

Wages Payable .................... $ 25,600 Cash ............................. 17,700 Mortgage Payable ................. 151,600 Dividents Payable ................ 14,000 Prepaid rent ..................... 13,600 Inventory ........................ 81,800 Sinking Fund Assets .............. 52,400 Short-Term Investments ........... 15,200 Premium on Bonds Payable ......... 4,600 Stock Investment in Subsidiary ... 102,400 Taxes Payable .................... 22,800 Accounts Payable ................. 24,800 Accounts Receivable .............. 36,600

See information for Pastel Corporation above. The amount that should be reported as current liabilities on Pastel Corporations balance sheet is a. $73,200.

b. $87,200.

c. $238,800.

d. $91,800.