The following items are taken from the financial statements of the Marigold Service for the year ending December 31, 2021: Accounts payable $ 17900 Accounts receivable 11000 Accumulated depreciation - equipment 28300 Advertising expense 20800 Cash 14700 Common stock Dividends Depreciation expense 41700 13800 11800 Insurance expense 2900 Note payable, due 6/30/22 70000 Prepaid insurance (12-month policy) 5800 Rent expense 17400 Prepaid insurance (12-month policy) 5800 Rent expense 17400 Retained earnings (1/1/21) 62450 Salaries and wages expense 31700 Service revenue 131700 Supplies 4000 Supplies expense 5900 Equipment 212250 What are total current liabilities at December 31, 2021? $70000 $119600 $17900 $87900