Selected balance sheet accounts for Dexter at December 31, 2021 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 2030)	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 the liabilities section of the balance sheet for Dexter.