The post-closing trial balance of Bendit Traders on 29 February 2016 included the following balances: $ Bank (CR balance) 60,000 Debtors control 80,000 Creditors control 100,000 Accrued expenses 14,000 Petty cash 2,000 Accrued income 6,000 Income received in advance 4,000 Prepaid expenses 8,000 Current portion of long-term borrowings 40,000 The current liabilities of Bendit Traders on 29 February 2016 amount to: A. $218,000 B. $158,000 C. $178,000 D. None of the above
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