The accounts below appeared on the trial balance of Navarro Company at December 31, 2019. Each account has a normal balance. The prepaid insurance covers the next 9 months. Interest payable pertains to the Bonds Payable. Notes Payable (short-term) $ 96,000 Accounts Receivable $ 259,200 Equipment 572,500 Allowance for Doubtful Accts. 3,900 Accumulated Depreciation - Equip 1,000 Prepaid Rent 28,125 Supplies 18,900 Additional Paid-in Capital 81,900 Unearned Revenue 95,100 Common Stock 1,062,500 Debt Investments (long-term) 140,700 Retained Earnings 306,000 Cash 85,125 Inventory 790,125 Bonds Payable Due 1/1/2017 600,000 Land 232,500 Interest Payable (on Bonds Payable) 2,850 Trading Securities 36,600 Copyrights 96,450 Treasury Stock 125,000 Notes Receivable (due in 6 months) 69,000 Accounts Payable 204,975 Total current liabilities equal: A. $302,925 B. $396,075 C. $398,925 D. $303,825