Current Attempt in Progress Blue Spruce Company has the following selected accounts after posting adjusting entries: Accounts Payable $78,120 Notes Payable, 3-month 50,400 Accumulated Depreciation-Equipment 17,640 Notes Payable, 5-year, 6% 100,800 Payroll Tax Expense 5,040 Interest Payable 3,780 Mortgage Payable 151,200 Sales Taxes Payable 47,880 Prepare the current liability section of Blue Spruce Company's balance sheet, assuming $20,160 of the mortgage is payable next year. (For Notes Payable enter the account name only and do not provide any additional descriptive information e.g.due 2017,5 Months.) BLUE SPRUCE COMPANY $