The selected data pertain to Tilghman Company at December 31:
Quick assets	$208,000
Acid test ratio	2.6 to 1
Current ratio	3.5 to 1
Net sales for the year	$1,800,000
Cost of sales for the year	$990,000
Average total assets for the year	$1,200,000

Tilghman Company’s current liabilities at December 31 equal