The following items are taken from the financial statements of the Postal Service for the year ending December 31, 2021: Accounts payable $ 18000 Accounts receivable 11000 Accumulated depreciation - equipment 28000 Advertising expense 21000 Cash 15000 Common stock 42000 Dividends 14000 Depreciation expense 12000 Insurance expense 3000 Note payable, due 6/30/22 70000 Prepaid insurance (12-month policy) 6000 Rent expense 17000 Retained earnings (1/1/21) 60000 Salaries and wages expense 32000 Service revenue 133000 Supplies 4000 Supplies expense 6000 Equipment 210000 What are total current liabilities at December 31, 2021? O $ 88000 O $ 120000 O $ 18000 O $ 70000