Some of the accounts appearing in the year-end financial statements of Rogand Grocery, Inc., appear as follows. This list includes all of the companys current assets and current liabilities. Sales $ 1,880,000 Accumulated depreciation: equipment 370,000 Notes payable (due in 90 days) 70,000 Retained earnings 241,320 Cash 69,400 Capital stock 150,000 Marketable securities 175,040 Accounts payable 128,100 Mortgage payable (due in 15 years) 320,000 Salaries payable 7,570 Dividends 25,000 Income taxes payable 14,600 Accounts receivable 230,540 Inventory 179,600 Unearned revenue 10,000 Unexpired insurance 4,500 Required: a. Prepare a schedule of the companys current assets and current liabilities. Select the appropriate items from the preceding list. b-1. Compute the current ratio. b-2. Compute the amount of working capital. b-3. State whether you consider the company to be in a strong or weak current position.

notes payable is incorrect and the number 70,000 is incorrect

and I believe the next one is accounts payable is showing incorrect along with the number 128,100

Prepare a schedule of the companys current assets and current liabilities. Select the appropriate items from the preceding list.

ROGAND GROCERY, INC.
Current assets:
Cash	$69,400
Marketable securities	175,040
Accounts receivable	230,540
Inventory	179,600
Unexpired insurance	4,500
Notes payable	128,100
Sales	70,000
Total current assets	$769,080
Current liabilities:
Salaries payable	$7,570
Income taxes Payable	14,600
Unearned revenue	10,000