The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2016: Accounts payable $ 19,000 Accounts receivable 13,000 Accumulated depreciation - equipment 26,000 Advertising expense Cash Owner's capital (1/1/16) Owner's drawings 21,200 15,000 104,000 11,000 Depreciation expense 12,000 Insurance expense 3,800 Note payable, due 6/30/17 72,000 Prepaid insurance (12-month policy) 7,200 Rent expense 16,000 Salaries and wages expense 32,000 Service revenue 135,000 Supplies Supplies expense 5,000 6,000 Equipment 210,000 What are total current liabilities at December 31, 2016