Fun App Company has the following liability accounts after posting adjusting entries: Accounts Payable $77,000, Unearned Ticket Revenue $36,000, Warranty Liability $25,000, Interest Payable $10,000, Mortgage Payable $150,000, Notes Payable $100,000, and Sales Taxes Payable $14,000. Assume the company's operating cycle is less than 1 year, ticket revenue will be recognized within 1 year, warranty costs are expected to be incurred within 1 year, and the notes mature in 3 years. Required (a) Prepare the current liabilities section of the balance sheet, assuming $40,000 of the mortgage is payable next year. (b) Comment on Fun App Company's liquidity, assuming total current assets are $350,000