The Balances of Select Accounts of Elliott,Inc

The balances of select accounts of Elliott,Inc.as of December 31,2018 are given below:

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?

A) $5,500
B) $11,200
C) $13,700
D) $12,500