Blue Spruce Corp. has the following account balances at December 31, 2021: ENT RESOURCES 10 22 23 124 1.5 26 Notes payable ($46,000 due after 12/31/22) $76,000 Unearned service revenue 53,000 Mortgage Payable ($68,000 due in 2022) 190,000 Salaries payable 24,000 Accounts payable 48,000 In addition, Blue is involved in a lawsuit. Legal counsel feels it is probable Blue will pay damages of $19,000 in 2022. Blue records pro Prepare the current liabilities section of Blue's December 31, 2021, balance sheet. 728 Blue Spruce Corp. (Partial) Balance Sheet 12 713 14 15 ore sults by Study