Michelle & Alexus, Inc. had the following items on their 12/31/07 balance sheet:

Cash$32,203

Accounting payable14,055

Deferred income taxes9.849

Retained earnings102,403

Accrued expenses20.981

Prepaid expenses3,478

Revolving line of credit, long-term7,288

Short-term debt12,275

Current maturities of long-term debt3,301

Arbitration award9.075

Long-term debt, net of current portion 49,900

Other long-term obligations5,218

Prepare the liabilities section of Michelle & Alexus, Inc. as of 12/31/07.