Selected balance sheet accounts for Dexter at December 31, 2015 appear below:

Accounts Payable

140,000

Accounts Receivable

120,000

Accrued Expenses

14,000

Accumulated Depreciation

135,000

Allowance for Doubtful Accounts

3,600

Bonds Payable (Due 2025)

200,000

Cash

40,000

Current Portion of Long-Term Debt

15,000

Equipment

400,000

Inventory

180,000

Notes Payable (Long Term)

150,000

Patent

66,000

Prepaid Insurance

5,400

Unearned Revenue

12,000

Prepare theliabilitiessection of the balance sheet for Dexter