The balance sheet shows the following accounts and amounts: inventory, \$84,000; Long-term Debt 125,000; Common Stock \$60,000; Accounts Payable \$44,000: Cash \$132.000; Buildings and Equipment $390,000; Short-term Debt $48,000; Accounts Receivable $109,000; Retained Earnings $204,000; Notes Payable (six month) $54,000; Accumulated Depreciation $180,000. Total current liabilities on the balance sheet are: $98,000 $146,000. $271.000. $326,000