Saldana Sales Company has the following selected accounts after posting adjusting entries: Prepare the current liability section of Saldana Sales Company's balance sheet, assuming $20,000 of the mortgage is payable next year. On December 1, Destin Corporation borrowed $7,000 on a 90-day, 7% note. Prepare the entries to record the issuance of the note, the accrual of interest at year end, and the payment of the note. During December 2008, Fashion Vixen Publishing sold 2.600 12-month annual magazine subscriptions at a rate of $32 each. The first issues were mailed in February 2009. Prepare the entries on Fashion Vixen's books to record the sale of the subscriptions and the mailing of the first issues