Lily Company, has these account balances at December $31,2027.$

Notes payable due after $\frac{12}{31}\frac{?}{28})$ $$100,000$

Unearned service revenue $69,000$

Other long$-$term debt $($ $$90,500$ due in $2028)202,500$

Salaries and wages payable

$31,000$

Accounts payable

$63,500$

In addition, Lily is involved in a lawsuit. Legal counsel feels it is probable Lily will pay damages of $$23,500$ in $2028.$

$($a$)$

Prepare the current liabilities section of Lily's December $31,2027,$ balance sheet.