At December 31, 2021, Filbert Corporation's adjusted trial balance shows the following balances: UnFig08-040 Full Alternative Text Filbert Corporation provides multi-year warranties with its products. Half of the Accrued Warranty Liability relates to warranty liabilities that will be paid in 2022, while the other half relates to warranty liabilities to be paid in 2023. The Unearned Service Revenue pertains to a service contract that will be performed during 2022; $100,000 of the 8% bonds payable due December 31, 2026, is due on December 31, 2022. Prepare the current liability section of Filbert Corporation's balance sheet at December 31, 2021