Listed below is information from the financial records of Smith Corporation at December 31, 2016: Retained earnings $37,000 Notes payable--Due July 1, 2019 $12,000 Accumulated depreciation 13,000 Interest payable 1,000 Income taxes payable 24,000 Office supplies 2,000 Buildings 48,000 Accounts payable 46,000 Cash 11,000 Inventory 33,000 Accounts receivable 35,000 Land 50,000 Capital stock 60,000 Prepaid rent 4,000 Read the information about Smith Corporation. Required: Prepare the current liabilities section of the balance sheet for Smith Corp. at December 31, 2016. You may omit the heading.