Crane Online Company has these liability accounts after posting adjusting entries: Accounts Payable $67,500, Unearned Ticket Revenue $24,000, Warranty Liability $26,500, Interest Payable $9,900, Mortgage Payable $125,000, Notes Payable $85,000, and Sales Taxes Payable $13,500. 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 balance sheet, assuming $37,500 of the mortgage is payable next year. Prepare the current liabilities section of the balance sheet, assuming $37,500 of the mortgage is payable next year