Blues Corporation's trial balance included the following account balances at December 31, 2011:
Accounts Payable ........................................ $45,000
Bonds Payable, due 2012 ................................. 75,000
Discount on Bonds Payable, due 2012 ..................... 9,000
Dividends Payable January 31, 2012 ...................... 24,000
Notes Payable, due January 31, 2015 ..................... 60,000
What amount should be included in the current liability section of Blues' December 31, 2011, balance sheet?
a. $135,000
b. $153,000
c. $195,000
d. $234,000