1. **State the problem:** We need to find the current liabilities of Juana's Delivery Service at the end of the first month. 2. **Identify current liabilities:** Current liabilities are debts or obligations due within one year. 3. **Given liabilities:** - Nena's Supply Company: 12,000 due in 6 months (within one year, so current liability) - Maria's Equipment: 9,500 due after 2 years (not a current liability) 4. **Calculate current liabilities:** $$\text{Current liabilities} = 12,000$$ 5. **Final answer:** Current liabilities are Php 12,000.