The following items are taken from the financial statements of the Waterway Service for the year ending December 31, 2018: Accounts payable Accounts receivable Accumulated depreciation - equipment Advertising expense Cash Common stock Dividends Depreciation expense Insurance expense Note payable, due 6/30/19 Prepaid insurance (12-month policy) Rent expense Retained earnings (1/1/18) Salaries and wages expense Service revenue Supplies Supplies expense Equipment $ 17600 11100 27400 21300 14700 42600 14300 11800 2900 68700 5800 17300 58600 31400 131300 4000 6100 205500 What are total current liabilities at December 31, 2018? What are total current liabilities at December 31, 2018? o $17600 $68700 $86300 $117700