The following financial information is from Mustang Company. All debt is due within one year unless stated otherwise.

Retained Earnings

Supplies

Equipment

Accounts Receivable

Deferred Revenue

Accounts Payable

Common Stock

Notes Payable $($due in $18$ months$)$

Interest Payable

Cash

$52,000$

$37,000$

$72,000$

$8,600$

$6,000$

$15,000$

$25,000$

$35,000$

$7,000$

$22,400$

What is the amount of current liabilities?

Multiple Choice $$

$$28,000$

$$22,000$

$$63,000$

$$45,600$