Sarasota Corp. has the following account balances at December 31, 2021: Notes payable ($62,000 due after 12/31/22) Unearned service revenue Mortgage Payable ($94,000 due in 2022) Salaries payable Accounts payable $104,000 73,000 260,000 33,000 66,000 In addition, Sarasota is involved in a lawsuit. Legal counsel feels it is probable Sarasota will pay damages of $26,000 in 2022. Sarasota records provisions related to litigations in the account Litigation Liability. Prepare the current liabilities section of Sarasota's December 31, 2021, balance sheet. Sarasota Corp (Partial) Balance Sheet > $ $ $ $