Dragnet Corporation has the following selected accounts at December 31, 2018 after posting adjusting entries:

Accounts Payable..... 56,400 Accumulated Depreciation - Equipment ... 24,000 Accounts Receivable ... 67,500 Bank Loan Payable, 3-month ... 165,000 GST Payable ... 14,000 Notes Payable, due 2025, 4% ... 85,000 Employee Benefits Expense ... 8,000 Interest Payable ... 6,600 Mortgage Payable ... 425,000 Salaries Payable ... 23,000 PART A: Prepare the current liability section of Dragnet Corporation's statement of financial position, assuming $25,000 of the mortgage is payable next year. PART B: Comment on Dragnet's liquidity, assuming total current assets are $261,000. Support your comment with calculations