Pluto Roofing Limited Reported the Following Items on Its Balance

Pluto Roofing Limited reported the following items on its balance sheet at December 31, 2014: $$\begin{array} { l r } \text { Bonds, } 11 \text { percent, (maturity, June } 30,2024 ) & \$ 200,000 \\\text { Dividends payable } & 100,000 \\\text { Accrued wages payable } & 30,000 \\\text { Note payable, } 13 \text { percent, due } 12 / 31 / 2016 & 80,000 \\\text { Interest payable } & 57,000 \\\text { Income taxes payable } & 29,000\end{array}$$ Current liabilities at December 31, 2014, were:

A) $116,000
B) $187,000
C) $216,000
D) $296,000