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Whispering Winds Company has the following selected accounts after posting adjusting entries:

Accounts Payable		$69,440
Notes Payable, 3-month		44,800
Accumulated DepreciationEquipment		15,680
Notes Payable, 5-year, 6%		89,600
Payroll Tax Expense		4,480
Interest Payable		3,360
Mortgage Payable		134,400
Sales Taxes Payable		42,560

Prepare the current liability section of Whispering Winds Company's balance sheet, assuming $17,920 of the mortgage is payable next year. (For Notes Payable enter the account name only and do not provide any additional descriptive information e.g. due 2017, 5 Months.)

WHISPERING WINDS COMPANY
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' Equity
		$
Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesNet Income / (Loss)Property, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' Equity		$