The following data is extracted from the accounting records of ABC Limited at 30 June 2016.

What is the balance of current liabilities at 30 June 2016?

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$ Equipment Accounts receivable 400 000 90000 Accounts payable 30000 Cash 10000 Accrued salaries 6000 Unearned revenue 8 000 Accrued interest revenue 5000 Allowance for doubtful debts 3000 Provision for holiday pay 7000 Accumulated depreciation 50000 Sales 200000 Cost of sales 80000 Depreciation 20000 Other operating expenses 60000