By the Month Inc, sold 14,000 annual magazine subscriptions for $61 during December 20Y4. These new subscribers will receive monthly issues, beginning in January 20Y5. By the Month Inc. issued a $151,200,180-day, 5% note payabie on December 1, 20Y4. On March 31, 20Y5, By the Month 1nc, had accounts payable of \$22,900 and accrued wages payoble of $7,000. Prepare the Current Labilities section of the balance sheet for By the Month Inc. on March 31, 20Y5. Do not round intermediate calculations and round your fina! answers to the nearest dollar. (Assume 360 days in a year.)