As of December 31, 2009 the trial balance of Emerald Productions had the following balances in the asset and liability accounts (all accounts have their natural debit or credit balances): Cash $1,200,000; Accounts Payable $780,000; Prepaid Rent $18,000; Accrued Expenses $360,000; Accounts Receivable $970,000; Allowance for Doubtful Accounts $65,000; Fixed Assets, net $540,000; and Long-term Debt $1,860,000.  Emerald’s Current Liabilities section of its classified balance sheet would total:

A)  $1,140,000

B)  $2,123,000

C)  $3,000,000

D)  $5,663,000