Michelle & Alexus, Inc. had the following items on their 12/31/07 balance sheet: Cash $ 32,203 Accounting payable 14,055 Deferred income taxes 9.849 Retained earnings 102,403 Accrued expenses 20.981 Prepaid expenses 3.478 Revolving line of credit, long-term 7,288 Short-term debt 12,275 Current maturities of long-term debt 3,301 Arbitration award 9.075 Long-term debt, net of current portion 49,900 Other long-term obligations 5,218 Prepare the liabilities section of Michelle & Alexus, Inc. as of 12/31/07