The management of Epsot Marketing Services examines the following company accounting records at August 29, immediately before the end of the year, August 31:

Total current assets ....................................... $ 325,000

Property, plant, and equipment ..................... 1,079,500

......................................................$1,404,500

Total current liabilities .................................. $ 192,500

Long-term liabilities ......................................... 247,500

Owner's equity ................................................. 964,500

......................................................$1,404,500

Epsot's banking agreement with Royal Bank requires the company to keep a current ratio (current assets ÷ current liabilities) of 2.0 or better. How much in current liabilities should Epsot pay off within the next two days in order to comply with its borrowing agreements?