QUESTION 13 Jim Panzie, owns a portable pet store which uses the perpetual inventory system. The book keeper Sally Mander has provided the following partial list of account balances (in alphabetical order) on December 15, 2021. REQUIRED: Using the accounts provided, calculate the total current liabilites. $ 23 Accounts Payable Accounts Receivable Accumulated Amortization Allowance for Doubtful Accounts 64 2 Cash 10 Cost of Goods Sold 687 414 J. Panzie, Capital J. Panzie, Withdrawals Equipment 89 180 Interest Eamed 4 127 Inventory Rent Expense Salaries Expense Sales Discounts 240 155 9 Sales Returns and Allowances 32. Sales 1,071 14 Supplies Unearned Sales 11