Q4- Datco Company has the following selected accounts after posting adjusting entries: Accounts Payable $ 45,000 Notes Payable, 3-month 70,000 Accumulated Depreciation-Equipment 14,000 FICA Taxes Payable 27,000 Notes Payable, 5-year, 8% 30,000 Warranty Liability 29,000 Payroll Tax Expense 6,000 Interest Payable 3,000 Mortgage Payable 200,000 Sales Taxes Payable 16,000 Instructions (a) Prepare the current liability section of Datco Company's balance sheet, assuming $25,000 of the mortgage is payable next year. (List liabilities in magnitude order, with largest first.) (b) Comment on Datco Company liquidity, assuming total current assets are $450,000