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Sandhill Inc. reports the following current and non-current liabilities: accounts payable $20,700; salaries payable $3,600; interest payable $5,600; deferred revenue $900; income tax payable $6,800;

Sandhill Inc. reports the following current and non-current liabilities: accounts payable $20,700; salaries payable $3,600; interest payable $5,600; deferred revenue $900; income tax payable $6,800; mortgage payable (due within the year) $5,000; mortgage payable (due in more than one year) $50,000. Prepare the current liabilities section of the statement of financial position.

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