Boutique Stays includes the following selected accounts in its general ledger at 31 December 2021: Unsecured loans payable (due June 2023) $250,000 Accounts payable 41,000 Interest payable (due next year) 1,700 Discount on debentures 13,500 Debentures payable (due 1 January 2026) 450,000 Salary payable 3,100 Estimated warranty payable 1,500 GST payable 700 Required: Prepare the liabilities section of Boutiques balance sheet at 31 December 2021