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The HM Company has the following obligations at December 31, 2020:
Accounts Payable $72,000
Taxes Payable 60,000
Notes Payable issued Nov. 1, 2020
and due October 31, 2021 80,000
Bonds Payable issued Dec. 1, 2016
and due Nov. 30, 2025 (to be paid
by use of a sinking fund) 100,000
Problem 1: The amount that should be reported for total current liabilities on the Dec. 31, 2020, balance sheet is:
Select one:
a. $132,000
b. $312,000
c. $72,000
d. $212,000
e. none of these
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