I need help on how to get the answer for these types of problems, if you could show your work I would appreciate it. thank you in advance!

The balances of select accounts of Elliott, Inc. as of December 31, 2018 are given below: Notes Payable-short - term $1,400 Salaries Payable 4,000 Notes Payable-long - term 20,000 Accounts Payable 3,300 Unearned Revenue 3,000 Interest Payable 2,000 The Unearned Revenue is the amount of cash received for services to be rendered in January, 2019. The Interest Payable is due on February 15, 2019. What are the total current liabilities shown on the balance sheet at December 31, 2018? O A. $12,300 O B. $11,700 O C. $13,700 O D. $5,300