The Seabury Corporation has a current ratio of 3.8 and an acid-test ratio of 3.6. The corporation's current assets consist of cash, marketable securities, accounts recelvable, and Inventories. Inventory equals $12,000. Seabury Corporation's current liabilities must be: (Round your intermediate calculations to 1 decimal place.) Multiple Choice o $216,000 o $60,000 o ( $12 000 o 52.400