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The Seabury Corporation has a current ratio of 4.2 and an acid-test ratio of 3.4. The corporation's current assets consist of cash, marketable securities, accounts

The Seabury Corporation has a current ratio of 4.2 and an acid-test ratio of 3.4. The corporation's current assets consist of cash, marketable securities, accounts receivables, and inventories. Inventory equals $56,000. Seabury Corporation's current liabilities must be:

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