3) Lansing Company's general ledger shows the following balances for the selected accounts after posting adjusting entries: Accounts Payable Notes Payable, 3-month Accumulated Depreciation-Equipment Salaries Payable Notes Payable, 5-year, 8% Estimated Warranty Liability Payroll Tax Expense Interest Payable Sales Tax Payable $155,000 180,000 114,000 127,000 130,000 134,000 16,000 13,000 22,000 Required: Prepare the current liability section of Lansing Company's balance sheet, assuming that the current portion of the 5-year note is $30,000