The December 31, 2016 (pre-closing) adjusted trial balance for Kline Enterprises was as follows:

	Debit			Credit
Accounts payable					107,000
Accounts receivable		187,000
Accumulated depreciation - equipment					277,000
Capital stock					507,000
Cash		43,000
Cost of goods sold		497,000
Depreciation expense		77,000
Equipment		734,000
Interest expense		7,000
Inventory		167,000
Note payable (due in six months)					77,000
Rent expense		47,000
Retained earnings					82,000
Salaries and wages payable					25,000
Sales revenue					821,000
Salaries expense		137,000
Totals		1,896,000			1,896,000

Required:

Assuming no income taxes, compute the Kline's 12/31/16 total current liabilities: