On February 28, 2018, Molega Ltd.s general ledger contained the following liability accounts:

On February 28, 2018, Molega Ltd's general ledger contained the following liability accounts: $46,800 Accounts payable CPP payable El payable Sales tax payable Employee income tax payable Unearned revenue 2,760 1,226 6,000 5,058 15,400 The following selected transactions occurred during the month: Mar. 2 Issued a three-month, 6% note payable in exchange for an account payable in the amount of $9,000. Interest is due at maturity. 5 Sold inventory for cash totalling $36,200, plus 13% HST. The cost of goods sold was $23,300. Molega uses a perpetual inventory system. 9 Received the property tax bill of $18,300 for the calendar year. It is payable on May 1. 12 Provided services for customers who had made advance payments of $12,430 including 13% HST, which is not payable until the related sale occurs. 13 Paid $6,000 HST to the Receiver General for sales tax collected in February 16 Paid $9,044 to the Receiver General for amounts owing from the February payroll for employee payroll deductions of $6,949 (CPP $1,380, EI $511, and employee income tax $5,058) and for employee benefits of $2,095 (CPP $1,380, and El $715). 27 Paid $28,700 to trade creditors on account. 31 Paid employees for the month. Gross salaries totalled $15,000 and payroll deductions included CPP of $810, El of $282, and employee income tax of $5,590. Employee benefits included CPP of $810 and El of $395. Prepare the current liabilities section of the statement of financial position at March 31. (Round answers to O decimal places, eg. 5,275.) MOLEGA LTD. Statement of Financial Position (partial) March 31, 2018 Current liabilities Total current liabilities $