Mill Co.’s trial balance included the following account balances at December 31, 2010:
Accounts Payable $15,000
Bonds Payable, due 2011 25,000
Discount on Bonds Payable, due 2011 3,000
Dividends Payable, 1/31/11 8,000
Notes Payable, due 2012 20,000
What amount should be included in the current liabilities section of Mill’s December 31, 2010, balance sheet? (6 points) Show computations to earn extra 4 points!
A. $45,000
B. $51,000
C. $65,000
D. $78,000
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