Bramble Online Company has these liability accounts after posting adjusting entries: Accounts Payable $$70,500,$ Unearned Ticket Revenue $$27,500,$ Warranty Liability $$22,000,$ Interest Payable $$8,500,$ Mortgage Payable $$126,500,$ Notes Payable $$82,500,$ and Sales Taxes Payable $$11,000.$ Assume the company's operating cycle is less than $1$ year, ticket revenue will be recognized within $1$ year, warranty costs are expected to be incurred within $1$ year, and the notes mature in $3$ years.

$($a$)$

Prepare the current liabilities section of the balance sheet, assuming $$38,500$ of the mortgage is payable next year.

BRAMBLE ONLINE COMPANY Partial Balance Sheet