The balance sheet shows the following accounts and amounts Inventory, $42,000; Long-term Debt 62,500: Common Stock $30,000; Accounts Payable $22,000: Cash $66,000; Buildings and Equipment $195,000; Short-term Debt $24,000; Accounts Receivable $54,500, Retained Earnings $102,000: Notes Payable (nine month) $27,000. Accumulated Depreciation $90,000 Total current liabilities on the balance sheet are: