Selected liability items for Cullumber Corporation at December 31, 2021, follow. Accounts payable $54.000 Income tax payable Bonds payable, due 2032 1.160,000 Notes payable (net of current portion) Current portion of notes payable 28,000 Interest payable Current portion of lease liability 28,000 Total lease liability (current and non-current portion) $9,000 162,000 29,000 84,000 Prepare the liabilities section of Cullumber's balance sheet (Enter account name only and do not provide descriptive information.) CULLUMBER CORPORATION Balance Sheet (Partial) $