The Following Is a Partial List of Account Balances from the Books

Multiple Choice

The following is a partial list of account balances from the books of Ellsworth Enterprise at the end of 20X1: $$\begin{array} { | l | r | } \hline \text { Trade Payables } & \$ 1,200 \\\hline \text { Trade Receivables } & 1,000 \\\hline \text { Accrued Vacation Liability } & 900 \\\hline \text { Cash } & 3,000 \\\hline \text { Deferred Revenue } & 500 \\\hline \text { Income Taxes Payable } & 2,200 \\\hline \text { Notes Payable (due in 2 years) } & 600 \\\hline\end{array}$$ Based solely upon these balances, what amount of current liabilities should appear on Ellsworth's 20X1 year-end statement of financial position?

A) $3,900
B) $4,300
C) $4,800
D) $5,400