Answer me which one should I select; A,b, c, d

QUESTION 1

1. Saba Inc. shows the following general ledger accounts:

   Cash	4,500
   Accounts Receivable	11,500
   Merchandise Inventory	21,900
   Longterm Investments	5,900
   Prepaid Expenses	8,900
   Intangible Assets	22,000
   Longterm Notes Payable	30,400
   Land	45,000
   Equipment	14,500
   Accounts Payable	7,800
   Common Stock	5,000
   Supplies Expense	7,000
   Service Revenue	54,000
   Unused Supplies	2,300
   Unearned Revenue	16,750

   What is the balance of its current liabilities section of the balance sheet?

   	a.	$46,800
   	b.	$24,550
   	c.	$55,000
   	d.	$89,700