Table 4-6
Selected Accounting Data as at December 31, 2019

Table 4-6
Selected accounting data as at December 31, 2019 for Martineau Delivery follows: $$\begin{array} { | l | r | } \hline \text { Cash } & \$ 25,000 \\\hline \text { Accounts payable } & 33,000 \\\hline \text { Accounts receivable } & 34,000 \\\hline \text { Salary payable } & 7,500 \\\hline \text { Supplies } & 6,600 \\\hline \text { Unearned revenue } & 16,500 \\\hline \text { Prepaid rent } & 4,000 \\\hline \text { Mortgage payable (due } 2023 \text { ) } & 48,000 \\\hline \text { Equipment } & 52,000 \\\hline \text { C. Lexus, Capital } & 10,000 \\\hline \text { Accum. amort. -equipment } & 12,000 \\\hline \text { Service revenue } & 69,000 \\\hline \text { Salary expense } & 31,000 \\\hline \text { Accum. amort. -furniture } & 6,000 \\\hline \text { Fumiture } & 49,400 \\\hline\end{array}$$
-Referring to Table 4-6, the current liabilities and total liabilities are:

A) $61,000 and $109,000 respectively.
B) $40,500 and $88,500 respectively.
C) $40,500 and $105,000 respectively.
D) $57,000 and $105,000 respectively.