Compute the Current Liabilities for the Yi Yo Investment Center

Multiple Choice

Compute the current liabilities for the Yi Yo investment center as shown below. $\begin{array}{lr}&\text { Yi Yo Subsidiary }\\\text { Total sales } & \$ 18,000 \\\text { After-tax operating income } & \$ 1,000 \\\text { Total assets } & \$ 15,000 \\\text { Current liabilities } & \$ ? \\\text { Total assets - current liabilities } &3,500 \\\text { Cost of capital } & 15 \%\\ \text { Economic value added } & \$ ? \end{array}$

A) $475
B) $525
C) $1,000
D) $11,500