$6,203 3,281 2,672 71 BE10.18 AP Suncor Energy Inc. reported the following current assets and current liabilities (in millions) at December 31, 2017: Prepare current liabilities section and calculate ratios. Accounts payable and accrued liabilities Accounts receivable Cash and cash equivalents Current portion of long-term debt Current portion of provisions Income taxes payable Income taxes receivable Inventories Short-term debt 1. Prepare the current liabilities section of the balance sheet. 2. Calculate the current and acid-test ratios. 722 425 156 3,468 2,136