following selected items were included in EastBoat Enterprises' adjusted trial balance at November 30, 2021:

Accounts payable	$ 52,775
Accounts receivable	30,250
Accrued liabilities	18,350
Bank indebtedness	10,400
Merchandise inventory	85,900
Notes payable	100,000
Prepaid expenses	12,000
Unearned revenue	6,500
Warranty liability	8,825

Additional information:

The $100,000 balance in notes payable consisted of: (1) a six-month, 5%, $25,000 note payable due on March 31, 2022; (2) a one-year, 5.5%, $15,000 note payable due on October 31, 2022; and (3) a three-year, 4.5%, $60,000 note payable due on September 30, 2024.

Prepare the current liabilities section of the balance sheet.