The Creative Electronics Company shows the following selected adjusted account balances as at December 31, 2020:

Accounts Payable ...................................................... $112,000
Salaries Payable .......................................................... 153,000
Accumulated Depreciation, Equipment ..................... 40,000
Estimated Warranty Liability ....................................... 35,000
Mortgage Payable ...................................................... 292,000
Notes Payable, 6 months ............................................ 38,000

Required

Prepare the current liability section of Creative’s balance sheet. $52,000 in principal is due during 2021 regarding the mortgage payable. For simplicity, order the liabilities from largest to smallest.