At the financial statement date of December 31, 2017, the liabilities outstanding of Pollard Corporation included the following:

1.		Cash dividends on common stock, $38,300, payable on January 15, 2018.
2.		Note payable to Wabaso State Bank, $470,000, due January 20, 2018.
3.		Serial bonds, $1,356,000, of which $339,000 mature during 2018.
4.		Note payable to Orlando National Bank, $292,000, due January 27, 2018.

The following transactions occurred early in 2018:

January 15:		The cash dividends on common stock were paid.
January 20:		The note payable to Wabaso State Bank was paid.
January 25:		The corporation entered into a financing agreement with Wabaso State Bank, enabling it to borrow up to $500,000 at any time through the end of 2020. Amounts borrowed under the agreement would bear interest at 1% above the bank's prime rate and would mature 3 years from the date of the loan. The corporation immediately borrowed $400,000 to replace the cash used in paying its January 20 note to the bank.
January 26:		40,000 shares of common stock were issued for $347,500. $292,000 of the proceeds was used to liquidate the note payable to Orlando National Bank.
February 1:		The financial statements for 2017 were issued.

Prepare a partial balance sheet for Pollard Corporation, showing the manner in which the above liabilities should be presented at December 31, 2017. The liabilities should be properly classified between current and long-term, and appropriate note disclosure should be included.

Pollard Corporation Partial Balance Sheet at December 31, 2017
Total LiabilitiesLong-Term DebtTotal Long-Term DebtCurrent LiabilitiesTotal Current Liabilities :
Dividends Payable Notes PayableWabaso State Bank Serial Bonds not maturing currently Currently maturing portion of Serial Bonds Note PayableOrlando National Bank		$
Currently maturing portion of Serial Bonds Note PayableOrlando National Bank Serial Bonds not maturing currently Dividends Payable Notes PayableWabaso State Bank
Currently maturing portion of Serial Bonds Notes PayableWabaso State Bank Note PayableOrlando National Bank Serial Bonds not maturing currently Dividends Payable
Total Current Liabilities Current Liabilities Long-Term Debt Total Long-Term Debt Total Liabilities				$
Long-Term DebtCurrent LiabilitiesTotal Long-Term DebtTotal Current LiabilitiesTotal Liabilities :
Currently maturing portion of Serial Bonds Dividends Payable Note PayableOrlando National Bank Notes PayableWabaso State Bank Serial Bonds not maturing currently
Serial Bonds not maturing currently Currently maturing portion of Serial Bonds Dividends Payable Note PayableOrlando National Bank Notes PayableWabaso State Bank
Total Liabilities Current Liabilities Total Current Liabilities Long-Term Debt Total Long-Term Debt
Total LiabilitiesTotal Current LiabilitiesLong-Term DebtCurrent LiabilitiesTotal Long-Term Debt				$