Sheffield Onkine Company has the following liability accounts after posting adjusting entries: Accounts Payable $75,000, Uncarned Ticket Revenue $29,000. Warranty Liability $24,500, Interest Payable $8,000, Mortgage Payable $127.500, Notes Payable $85,000, and Value-Added Taxes Payable $14,500. Assume the company's operating cycle is less than 1 year, ticket revenue will be recognized within 1 year, warranty costs are expected to be incurred within 1 year, and the notes mature in 3 years. (a) Prepare the current fiabilities section of the statement of financial position, assuming $34,000 of the mortgage is payable next year