Blue Spruce Limited has the following balances as at December 31, 2017: accounts payable and accrued liabilities $15,200, wages payable $11,400, severance payable (due September 30, 2019) $11,400, and bonds payable of $106,400 due September 30, 2020 (current portion of $22,800).

Briel Exercise 14-24 elue Spruce Limited has the follawina balances as at December 31, 2017: accounts payable and accrued liabilities $15,200, wages payable $ portian of $22,800) as 11,400, severance ayable (due September 30, 20197 511,400, and bonds payable of $106,400 due Septenber 30. 2020 (current nortian of $22,sooolwing Prepare the liabilities section of the statement of financial position If Blue Spruce presents liabilities in order cf liquidity. Blue Spruce Limitexl Statement of Financial Posihon (Partial) Liabilities Total liabilities