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 Advertising expense Cash 26,000 21,200 15,000 Owner's capital (1/1/16) Owner's drawings 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 5,000 Supplies expense Equipment 6,000 210,000 What are total current liabilities at December 31, 2016? Select one: a. $72,000 b. $102,000 0 c. $91,000 0 d. $19,000