The balances of select accounts of Janet Company as of December 31, 2016 are given below Notes Payable short-term $1,400 Salaries Payable 4000 Notes Payabong-term 25.000 Accounts Payable 3.100 Uneamed Revenue 2000 Interest Payable 2.300 The Unearned Revenue is the amount of cash received for services to be rendered in January 2017 The interest Payable is om on February 15, 2017 What are the total curent abilities shown on the balance sheet? OA $5.400 OB $11.400 OC $10.500 .D. $12.800