Pina Colada Corp. has the following account balances at December 31, 2021: Notes payable ($58,000 due after 12/31/22) $96,000 Unearned service revenue 67,000 Mortgage Payable ($86,000 due in 2022) 240,000 Salaries payable 31,000 Accounts payable 60,000 In addition, Pina is involved in a lawsuit. Legal counsel feels it is probable Pina will pay damages of $24,000 in 2022. Pina records provisions related to litigations in the account Litigation Liability. Prepare the current liabilities section of Pina's December 31, 2021, balance sheet.