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The Pioneer Company has provided the following account balances: Cash $39,100; Short-term investments $5,100; Accounts receivable $7,100; Supplies $53,500; Long-term notes receivable $3,100; Equipment $101,500;

The Pioneer Company has provided the following account balances:

Cash $39,100;

Short-term investments $5,100;

Accounts receivable $7,100;

Supplies $53,500;

Long-term notes receivable $3,100;

Equipment $101,500;

Factory Building $191,000;

Intangible assets $7,100;

Accounts payable $28,900;

Accrued liabilities payable $3,450;

Short-term notes payable $16,200;

Long-term notes payable $97,500;

Common stock $191,000;

Retained earnings $70,450.

What are Pioneer's total current liabilities?

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