4) Medlen Models has the following account balances at December 31, 2021: Notes payable ($60,000 due after 12/31/22) Unearned service revenue Mortgage payable ($90,000 due in 2022) Salaries payable Accounts payable $100,000 70,000 250,000 32,000 63,000 In addition, Medlen is involved in a lawsuit. Legal counsel feels it is probable Medlen will pay damages of $25,000 in 2022. Medlen records contingent liabilities in the account Litigation Liability.