Refer to Bellingham Incorporated's December $31,2019$ Balance Sheet shown below.

$\backslash$table$[[\backslash$table$[[$Bellingham Incorporated$],[$Balance Sheet as of December $31,2019]]],[$Assets$,,$Liabilities,$],[$Current Assets,$5,$Current Uabilities,$],[$Cash$,$$$130,000,$Accounts Payable,$$90,000$