By the Month Inc. sold 12,500 annual magazine subscriptions for $44 during December 20Y4. These new subscribers will receive monthly issues, beginnin in January 20Y5. By the Month Inc. issued a $104,400,180 day, 5\% note payable on December 1,20Y4. On March 31,20Y5, By the Month Inc. had accounts payable of $22,200 and accrued wages payable of $6,400. Prepare the Current Liabilities section of the balance sheet for By the Month Inc. on March 31, 20Y5. Do not round intermediate calculations and round your final answers to the nearest dollar. (Assume 360 days in a year.)