The balances of select accounts of Janet, Inc as of Decembe

The balances of select accounts of Janet, Inc

as of December 31, 2016 are given below:

Notes Payable—short-term $1,200
Salaries Payable 6,000
Notes Payable—long-term 22,000
Accounts Payable 3,200
Unearned Revenue 1,000
Interest Payable 2,200

The Unearned Revenue is the amount of cash received for services to be rendered in January, 2017. The Interest Payable is due on February 15, 2017. What are the total current liabilities shown on the balance sheet?
A) $5,400
B) $11,400
C) $13,600
D) $12,400

ANSWER

C .Notes Payable—short-term $1,200
Salaries Payable 6,000
Accounts Payable 3,200
Unearned Revenue 1,000
Interest Payable 2,200
Total current liabilities $13,600