During April 2024, Culver Company incurred the following transactions. This is Culver's first period of operations, and they plan to use the periodic method of accounting for inventory. Culver reports under ASPE. Apr. 1 Purchased a new automobile for $40.800; the automobile was paid for with a two-year 4% note payable. Interest is due monthly on the 1st day of each month and the principal is due as follows: 50% due in 1 year, the remainder due in 2 years. 5 Sold merchandise to Customer A on account for $83,000 plus 13% HST; terms n/30. 6 Customer A returns one-half of the merchandise purchased on April 5 and receives a credit on account. 13 Customer A paid their account in full. 25 Sold merchandise to Customer B for $110,900 plus 13% HST; terms n/30. 28 Received $22.600 from Customer C for services to be provided in May. 30 Recorded any adjusting entries required related to April transactions.. In addition to liabilities arising from the above transactions Culver's Accounts Paveraceat Apr 30 2024, is $73,000. Prepare the current liabilities portion of Culver's balance sheet at April 30, 2024. (Round answers to O decimal places, e.g. 5,275.) CULVER COMPANY Balance Sheet (partial) Liabilites