The Pioneer Company has provided the following account balances: Cash $38,400; Short-term investments $4,400; Accounts receivable $6,400; Supplies $50,000; Long-term notes receivable $2,400; Equipment $98,000; Factory Building $184,000; Intangible assets $6,400; Accounts payable $29,600; Accrued liabilities payable $3,800; Short-term notes payable $14,800; Long-term notes payable $94,000; Common stock $184,000; Retained earnings $63,800. What are Pioneer's total current liabilities? O $142,200 O $44,400 O $48,200 O $33,400