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The Seabury Corporation has a current ratio of 3.7 and an acid-test ratio of 2.6. The corporation's current assets consist of cash, marketable securities, accounts

The Seabury Corporation has a current ratio of 3.7 and an acid-test ratio of 2.6. The corporation's current assets consist of cash, marketable securities, accounts receivable, and inventories. Inventory equals $88,000. Seabury Corporation's current liabilities must be: (Round your intermediate calculations to 1 decimal place.)

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