The assets of Dallas & Assoc. consist entirely of current assets and net plant and equipment. The firm has total assets of $ 2,606,694 and net plant and equipment of $ 1,103,618. The company has notes payable of $ 140,331, long-term debt of $ 823,770, and common equity of $ 1,423,977. The firm has no preferred stock. What is the amount of accounts payable and accruals on the firm's balance sheet?