Culver Limited has the following balances as at December 31, 2020: accounts payable and accrued liabilities $22,400, wages payable $16,800, bonus payable (due September 30, 2022) $17,100, and bonds payable of $156,800 due September 30, 2023 (current portion of $33,600) Prepare the liabilities section of the SFP if Culver presents liabilities in order of liquidity. Culver Limited Statement of Financial Position (Partial) Liabilities > TA > Total liabilities $