The Pioneer Company has provided the following account balances: Cash $39,600; Short-term investments $5,600; Accounts receivable $7,600; Supplies $56,000; Long-term notes receivable $3,600; Equipment $104,000; Factory Building $196,000; Intangible assets $7,600; Accounts payable $28,400; Accrued liabilities payable $3,200; Short-term notes payable $17,200; Long-term notes payable $100,000; Common stock $196,000; Retained earnings $75,200. What are Pioneer's tot current liabilities? What are Pioneer's total current liabilities? Multiple Choice $148,800 $31,600 $45,600 $48,800