Suncor Energy Inc. reported the following current assets and current liabilities (in millions) at December 31, 2017:

Accounts payable and accrued liabilities ................................ $6,203
Accounts receivable ..................................................................... 3,281
Cash and cash equivalents ......................................................... 2,672
Current portion of long-term debt .................................................. 71
Current portion of provisions ........................................................ 722
Income taxes payable ..................................................................... 425
Income taxes receivable ................................................................. 156
Inventories .................................................................................... 3,468
Short-term debt ............................................................................ 2,136

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

b. Calculate the current and acid-test ratios.