Help please 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.