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5. Following is a list of account balances at the end of the year: Estimated Warranty Payable (products sold with 1-year warranty) Notes Payable (due in 3 annual installments) Retained Earnings Interest Payable Accounts Payable Payroll Tax Expense Unearned commissions $1,000 6,000 15,000 200 11,500 2,500 4,500 The correct amount of current liabilities that would be reported on the balance sheet is $14,700. $21,700. $19,200. $18,700. C. D