On February 28, 2021, Fidanza Company has the following selected accounts after posting adjusting entries:

Accounts payable.................................................................................................. $ 40,000

Notes payable, 3-month, 6%............................................................................. 60,000

Accumulated depreciationequipment........................................................ 14,000

Salary, wages, and benefits payable................................................................ 22,000

Notes payable, 5-year, 8%................................................................................. 30,000

Warranty liability.................................................................................................. 34,000

Employee benefits expense............................................................................... 6,000

Interest payable.................................................................................................... 3,000

Mortgage payable................................................................................................. 150,000

HST payable (net)................................................................................................ 15,000

Prepare the current liabilities section of Fidanza Company's balance sheet, assuming $ 35,000 of the mortgage is payable next year.