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Included in Concord Company's December 3 1 , 2 0 2 5 , trial balance are the following accounts: Accounts Payable $ 2 2 5

Included in Concord Company's December 31,2025, trial balance are the following accounts: Accounts Payable $225,000, Pension
Liability $384,200, Discount on Bonds Payable $30,800, Unearned Rent Revenue $47,700, Bonds Payable $406,700, Salaries and Wages
Payable $36,300, Interest Payable $12,460, and Income Taxes Payable $30,670.
Prepare the current liabilities section of the balance sheet.
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