Suncor Energy Inc. reported the following current assets and current liabilities (in millions) at December 31, 2019:

Accounts payable and accrued liabilities................................... $6,555
Accounts receivable ......................................................................  4,052
Cash and cash equivalents............................................................  1,960
Current portion of long-term lease liabilities..............................    310
Current portion of provisions........................................................    631
Income taxes payable ..................................................................      886
Income taxes receivable ..............................................................      133
Inventories ......................................................................................  3,761
Short-term debt ............................................................................. 2,155

a. Prepare the current liabilities section of the balance sheet.

b. Calculate the current and acid-test ratios.