Please complete Problems 19-23. 19. Brewer Company has the following selected accounts as of December 31, 2019: Accounts Payable Loans Payable, 3-month Accumulated Depreciation-Equipment Loans Payable, 5-year, 8% Wage Expense Interest Payable Long-term debt $ 90,000 65,000 14,000 75,000 6,000 5,000 180,000 23,000 Utilities Payable Instructions a) Prepare the current liability section of Brewer Company's balance sheet.