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Happy Tours has the following account balances: Inventory $380,000 Accounts receivable $180,000 Land 290,000 Accounts payable 190,000 Cash 129,000 Unearned revenue 100,000 Prepaid rent 33,000

Happy Tours has the following account balances:

Inventory $380,000

Accounts receivable $180,000

Land 290,000

Accounts payable 190,000

Cash 129,000

Unearned revenue 100,000

Prepaid rent 33,000

Common shares 312,000

Retained earnings 220,000

Short-term notes payable 201,000

Required: Calculate the total current liabilities

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