Included in Sheffield Company's December $31,2025,$ trial balance are the following accounts: Accounts Payable $$220,000,$ Pension Liability $$384,500,$ Discount on Bonds Payable $$32,800,$ Unearned Rent Revenue $$41,700,$ Bonds Payable $$400,700,$ Salaries and Wages Payable $$28,800,$ Interest Payable $$12,560,$ and Income Taxes Payable $$30,680.$

Prepare the current liabilities section of the balance sheet.

SHEFFIELD COMPANY Balance Sheet $($Partial$)$