Additional Problem 5 The following information is taken from the partial trial balance of Cullumber Corporation for the year ended September 30, 2017: Accounts payable $ 186,000 Accounts receivable 222,200 Accrued liabilities 15,800 Accumulated other comprehensive income 19,000 Bonds payable, due 2027 3,300,000 Contributed surplus 45,000 Gain on sale of equipment 5,000 Income tax payable 25,900 Prepaid expenses 14,500 Salaries and wages payable 25,000 Prepare the current liabilities section of the statement of financial position.