Jackie Company had the following accounts and balances on December 31, 2016:

Income Taxes Payable	$61,400	Notes Payable, 10%, due June 2, 2017	$ 1,100
Allowance for Doubtful Accounts	18,300	Accounts Receivable	68,000
Accounts Payable	26,000	Discount on Notes Payable	165
Interest Receivable	5,100	Current Maturities of Long-Term Debt	7,000
Unearned Revenue	4,620	Interest Payable	3,110
Wages Payable	6,400

	Required:
	Prepare the Current Liabilities section of Jackie Companys balance sheet as of December 31, 2016.