At December 31, 2016, Salish Hardware owes $4,800 on accounts payable, plus salaries payable of $5,300 and income tax payable of $6,100. Salish Hardware also has $320,000 of notes payable that requires payment of a $26,000 installment in 2017 and the remainder in later years. The notes payable also requires an interest payment of $8,600 on January 1, 2017. Report Salish Hardware's liabilities on its December 31, 2016, classified balance sheet?