Presented below is a partial trial balance for the P. Corporation on December 31, 2023.

Account Title	Debits	Credits
Cash & Equivalents	30,000
Cash is restricted for the repayment of bonds payable	100,000
Accounts Receivable	195,000
Allowance for Doubtful Accounts		24,000
Notes Receivable (due November 1, 2024)	120,000
Interest Receivable (on notes receivable)	4,000
Raw Materials Inventory	36,000
Work in Process Inventory	38,000
Finished Goods Inventory	98,000
Marketable Securities	48,000
Prepaid Insurance (expires by June 30, 2024)	60,000
Land	100,000
Buildings	1,500,000
Equipment	400,000
Accumulated Depreciation Buildings		740,000
Accumulated Depreciation Equipment		230,000
Patents (net of amortization)	120,000
Unearned Revenue		48,000
Bonds Payable (mature on September 30, 2027)		500,000
Interest Payable (on bonds)		7,000
Accounts Payable		240,000
Salaries Payable		6,000

Additional information:

1. a) Interest receivable on the notes is due every six months.
2. b) Interest payable on bonds is due every March 31^st and September 30th.
3. c) Management does not intend to sell any of its marketable securities in the next year.
4. d) Unearned revenue will be earned equally over the next eighteen months.

a. P.'s total current assets on its December 31, 2024 balance sheet are?

1. $537,000
2. $557,000
3. $585,000
4. $461,000

b. P's total assets on its December 31, 2024 balance sheet are?

1. $1,807,000
2. $1,755,000
3. $1,735,000
4. $1,855,000

c. P.'s total current liabilities on its December 31, 2024 balance sheet are?

1. $325,000
2. $801,000
3. $285,000
4. $301,000

Thank you.