Use the following information to answer the question about BobCat Co. at the end of 2017:

Accounts receivable	$44,890
Accounts payable	6,405
Cash	16,070
Common stock	42,500
Long-term notes payable	20,600
Merchandise inventory	28,475
Salary Payable	28,170
Retained earnings	50,465
Prepaid insurance	2,365

Current liabilities are:

• A. 6,405
• B. 20,600
• C. 34,575
• D. 36,940