By the Month Inc. sold $18,500$ annual magazine subscriptions for $$50$ during December $20$Y$4.$ These new subscribers will receive monthly issues, beginning in January $20$Y$5.$ By the

Month Inc. issued a $$146,000,180-$day, $5\%$ note payable on December $1,20$Y$4.$ On March $31,20$Y$5,$ By the Month Inc. had accounts payable of $$24,000$ and accrued wages payable of

$$6,900.$

Prepare the Current Liabilities section of the balance sheet for By the Month Inc. on March $31,20$Y$5.$ Do not round intermediate calculations and round your final answers to the

nearest dollar. $($Assume $360$ days in a year.$)$

By the Month Inc.

Current Liabilities Section of

the Balance Sheet

March $31,20$ Y$5$

Current liabilities:

$

Total current liabilities