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The Balances of Select Accounts of Sandra Company as at December

Question 22

Multiple Choice

The balances of select accounts of Sandra Company as at December 31, 2015 are given below:  Notes Payable-short term $1,200 Salaries Payable 4,000 Notes Payable-long term 25,000 Accounts Payable 3,200 Unearned Revenue 2,000 Interest Payable 2,500\begin{array} { | l | r | } \hline \text { Notes Payable-short term } & \$ 1,200 \\\hline \text { Salaries Payable } & 4,000 \\\hline \text { Notes Payable-long term } & 25,000 \\\hline \text { Accounts Payable } & 3,200 \\\hline \text { Unearned Revenue } & 2,000 \\\hline \text { Interest Payable } & 2,500 \\\hline\end{array}
-Refer to the table above.The unearned revenue is the amount of cash received for services to be rendered in January, 2016. What are the total current liabilities shown on the balance sheet?


A) $5,700
B) $10,400
C) $12,900
D) $11,700

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