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

Income Taxes Payable	$62,000	Notes Payable, 10%, due June 2, 2017	$ 1,000
Allowance for Doubtful Accounts	19,100	Accounts Receivable	73,200
Accounts Payable	26,700	Discount on Notes Payable	150
Interest Receivable	5,500	Current Maturities of Long-Term Debt	7,300
Unearned Revenue	4,420	Interest Payable	3,210
Wages Payable	5,400
Required:
Prepare the Current Liabilities section of Jackie Companys balance sheet as of December 31, 2016.