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What are the spontaneous liabilities on this balance sheet? Cash $ 174.90 $ 201.14 Accounts receivable $ 741.80 $ 853.07 Inventory $ 1,366.40 $ 1,571.36

What are the spontaneous liabilities on this balance sheet?

Cash $ 174.90 $ 201.14
Accounts receivable $ 741.80 $ 853.07
Inventory $ 1,366.40 $ 1,571.36
Other current assets $ 174.10 $ 200.22
Total current assets $ 2,457.20 $ 2,825.78
Net plant and equipment $ 1,266.40 $ 1,456.36
Other long-term assets $ 76.30 $ 87.75
Total assets $ 3,799.90 $ 4,369.89
Accounts payable $ 192.80 $ 221.72
Accrued expenses $ 348.90 $ 401.24
Short-term debt $ 3.00 $ 3.00
Total current liabilities $ 544.70 $ 625.96
Long-term debt $ 342.00 $ 342.00
Other long-term liabilities $ 209.20 $ 240.58
Total liabilities $ 1,095.90 $ 1,208.54
Common stock and paid-in surplus $ 70.10 $ 70.10
Retained earnings $ 2,633.90 $ 2,970.05
Total equity $ 2,704.00 $ 3,040.15
Total liabilities and owners' equity $ 3,799.90 $ 4,248.68

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