How we can get current libilities from this table, do we need to keep short term borrowing in its negative balance or treated as zero in this case $.$ And how we calculate the creditor turnover and debtor turn over if i have recenue in $2919$ is $31,922\mathrm{.}75$ and COGS $27,706\mathrm{.}46$ and in $2029$ i have revenue of $38,307\mathrm{.}30$ and COGS $30,333\mathrm{.}62$