Summing current liabilities only Steps:

• Classify items: long-term loan is non-current (due after one year); trade payables, bank overdraft, and accrued wages are current (due within one year).
• List current liabilities: trade payables $9,000, bank overdraft$2,000, accrued wages $2,200.
• Add the values: $9,000 +$2,000 = $11,000;$11,000 + $2,200 =$13,200.
• Confirm total current liabilities: $13,200.

Why A is correct:

• Current liabilities include only short-term obligations like payables, overdrafts, and accruals, per accounting definitions, summing to $13,200.

Why the others are wrong:

• B adds an extra unexplained $2,200, inflating the total.
• C includes the long-term loan ($20,000 +$9,000 + $2,200 ≈$31,200), which is non-current.
• D includes the long-term loan plus an extra amount ($20,000 +$9,000 + $2,000 +$1,700 ≈ $32,700).

Final answer: A