Concord Online Company has the following liability accounts after posting adjusting entries: Accounts Payable $73,000, Unearned Ticket Revenue $33,500, Warranty Liability $27,500, Interest Payable $9,900, Mortgage Payable $128,500, Notes Payable $80,000, and Value-Added Taxes Payable $12,000. 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 statement of financial position, assuming $36,500 of the mortgage is payable next year