why the total current libilities are 178,000 ,,, i wanna explain plz

a 2017 ACCT 201 B0 NB Review Homework: Chapter 13a-Homework Score: 0.28 of 1 pt 12 of 15 HW Score: r5 75%. Data Table Revew Cash Short tom invesiments Accouts recelvable, net S 28,000 Accourds payable 39,000 Accrued labilites 100,000 31,000 163.000 6,000 99,000 Cash Short tom investments Accounts recelvaible, net 28000 9 000 5.000 146.000 5.000 303.000 05,000 Long term notes payable 146.000 Other long term Babilties Net income 5,000 Prepaid expenses Total assets 676,000 Number of common Prepaid enses otal curront assets Accounts payable Accrued abiliies otal cent abl 49.000 Requrements S 100,000 31,000 1. Compule Highlands current ratio, debt ratio, and earnings per share Round all ratiosnding 2 Compute the three ratios after evaluating the offect of each transaction hat follows S 178 000 to two decimal places Current assets Current Salbilies Current a 303,000S18.000170 Consider each bransaction separatey a Boowed 5110,000 on a long term note payable b. On January 1, Issued 30,000 shares of common stock, recehving cash of 361,000 c. Paid short-tem notes payable, $26.000 d. Purchased merchandise of $44,000 on account, debiting Inventory Done