By the Month Inc. sold $19,500$ annual magazine subscriptions for $$51$ during December $20$Y$4.$ These new subscribers will receive monthly issues, beginning in January $20$Y$5.$ By the Month Inc. issued a $$175,840,180-$day, $5\%$ note payable on December $1,20Y4.$ On March $31,20Y5,$ By the Month Inc. had accounts payable of $$22,700$ and accrued wages payable of $$6,800.$

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 $31,20Y5$

Current liabilities:

$$ $ $$

$$

$$

$$

$$

$$

$$

$$

$$

Total current liabilities $ $$