3. The following is a partial list of account balances for Coen, Inc. as of December 31, 2010 Accounts Payable $5,000 Accounts Receivable 6,000 Bonds payable (100% due in 10years) 40,000 Mortgage Payable (10% due within 1year) 10,000 Notes Payable (due in six months) 2,000 Salaries Payable 800 Sales Revenue 49,000 Income Taxes Payable 8,000 Unearned Revenue 800 Required: Prepare the liability section of Coen Inc.'s classified balance sheet for December 31, 2010.