Account HW Nunn Industries had the following items on its December 31, 20X3, balance sheet:
Cash and cash equivalents ................ $56,230
Accounts payable............................96,640
Inventories................ 60,790
Additional paid-in capital................ 51,690
Accrued liabilities and expenses ....... 94,100
Payments due within 1 year on long-term debt ................ 35,380
Short-term debt ................ 39,030
Long-term debt ................ 97,290
Required:
Prepare the current liabilities section of Nunn Industries' balance sheet.