Milo Company has the following liability accounts after posting adjusting entries: Accounts Payable $71,810, Unearned Ticket Revenue $26,170, Warranty Liability $26,320, Interest Payable $8,150, Mortgage Payable $120,500, Notes Payable $85,180, and Sales Taxes Payable $19,980. Assume the companys operating cycle is less than 1 year, ticket revenue will be recognized within 1 year, warranty costs are expected to be incurred within 1 year, and the notes mature in 3 years.

Prepare the current liabilities section of the balance sheet assuming $30,850 of the mortgage is payable next year: