Flip the Pages Inc. sold $16,000$ annual magazine subscriptions for $$10$ during December $20$Y$4.$ These new subscribers will receive monthly issues, beginning in January $20$Y$5.$ Flip the Pages Inc. issued a $$48,000,180-$day, $5\%$ note payable on December $1,20$Y$4.$ On March $31,20$Y$5,$ Flip the Pages Inc. had accounts payable of $$21,500$ and accrued wages payable of $$6,100.$

Prepare the $$Current liabilities$$ section of the balance sheet for Flip the Pages Inc. on March $31,20$Y$5.$