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: