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The following items are taken from the financial statements of the Coronado Service for the year ending December 31, 2020: Accounts payable $17800 Accounts receivable

The following items are taken from the financial statements of the Coronado Service for the year ending December 31, 2020: Accounts payable $17800 Accounts receivable 11200 Accumulated depreciation - equipment 28000 Advertising expense 20800 Cash 15300 Owner's capital (1/1/20) 42900 Owner's drawings 13700 Depreciation expense 12300 Insurance expense 3100 Note payable, due 6/30/21 69700 Prepaid insurance (12-month policy) 5800 Rent expense 17000 Salaries and wages expense 32000 Servicerevenue 132800 Supplies 4000 Supplies expense 5800 Equipment 226000 What are total current liabilities at December 31, 2020? {:[$17800],[$87500],[$178400],[$69700]:}

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