Liabilities and Shareholders' Equity \begin{tabular}{|l|l|l|} \hline Current liabilities: & & \\ \hline Accounts payable & & \\ \hline Occrued liabilities & & \\ \hline Current portion of long-term debt & & \\ \hline Short-term borrowings & & \\ \hline Total current liabilities & & \\ \hline & & \\ \hline Total liabilities & & \\ \hline & & \\ \hline \end{tabular} Liabilities and Shareholders' Equity \begin{tabular}{|l|l|l|} \hline Current liabilities: & & \\ \hline Accounts payable & & \\ \hline Occrued liabilities & & \\ \hline Current portion of long-term debt & & \\ \hline Short-term borrowings & & \\ \hline Total current liabilities & & \\ \hline & & \\ \hline Total liabilities & & \\ \hline & & \\ \hline \end{tabular}