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Stella Corp. has the following liabilities:

Stella Corp. has the following liabilities: $30,000 salaries payable, $70,000 accounts payable, $180,000 notes payable (to be made in 10 equal annual payments), and warranty payable $22,000 (all of Stella's products come with a 90-day manufacturer warranty). The total current liabilities is:

A) $100,000

B) $122,000

C) $140,000

D) $302,000

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