Paymore has the following liability account balances for year ended Dec 31, 2012:

Accounts Payable :$50000
Income Taxes Payable: $5500
Long-Term Notes Payable: $10000

On Dec 25, 2012 Paymore's board of directors declared dividends of $2000 to be paid on Jan 5, 2013. Paymore's current liabilities at Dec 31, 2012 are:

$67500 or $65500 or $57500 or $55500