Exercise 7-21 Current liabilities LO 7-1, 7-2, 7-4, 7-10

[The following information applies to the questions displayed below.]

The following transactions apply to Ozark Sales for 2018:

1. The business was started when the company received $49,500 from the issue of common stock.
2. Purchased equipment inventory of $175,000 on account.
3. Sold equipment for $198,000 cash (not including sales tax). Sales tax of 7 percent is collected when the merchandise is sold. The merchandise had a cost of $123,000.
4. Provided a six-month warranty on the equipment sold. Based on industry estimates, the warranty claims would amount to 3 percent ofsales.
5. Paid the sales tax to the state agency on $148,000 of the sales.
6. On September 1, 2018, borrowed $20,000 from the local bank. The note had a 7 percent interest rate and matured on March 1, 2019.
7. Paid $5,800 for warranty repairs during the year.
8. Paid operating expenses of $55,500 for the year.
9. Paid $125,300 of accounts payable.
10. Recorded accrued interest on the note issued in transaction no. 6.

I need to know how to obtain #10? Everything in my screenshot was correct except for the highlighted below.

And also I need to know how to get the total amount of current liabilities at December 31, 2018?(Do not round intermediate calculations and round your answer to the nearest whole dollar amount.) ?