Refer to the financial statements of Starbucks and the Notes to Consolidated Financial Statements in Appendix A.

\section*{Instructions}
Answer these questions about current and contingent liabilities and payroll costs:

(a) What were Starbucks' total current liabilities at September 29, 1996? What was the increase/decrease in Starbucks' total current liabilities from the prior year?

(b) How much were the accounts payable at September 29, 1996?

(c) What were the components of total current liabilities on September 29, 1996 (other than accounts payable already discussed above)?