$10.$ Sullivan Corporation includes the following selected accounts in its general ledger at December $31,2025$:

View the selected accounts.

"Notes Payable $($long$-$term$)$ $$65,000$

Bonds Payable $($long$-$term$)$$ $195,000$

Accounts Payable $ $19,600$

Salaries Payable $ $1,840$

Interest Payable $($due next year$)$ $ $740$

Sales Tax Payable $ $680$

Premium on Bonds Payable $ $5,600$

Estimated Warranty Payable $ $1,000$

Prepare the liabilities section of Sullivan Corporation's balance sheet at December $31,2025.$