Included in Arco Company's December 31, 2019, trial balance are the following accounts: Accounts Payable ₺220,000, Pension Liability ₺375,000, Advances from Customers ₺41,000, Bonds Payable ₺371,000, Salaries and Wages Payable ₺27,000, Interest Payable ₺12,000, Income Taxes Payable ₺29,000, and Provision for Warranties (current ₺3,000, non-current ₺6,000). Prepare the current liabilities section of the statement of financial position.