so o ul Ex. 2 UMET Company has the following selected accounts after posting adjusting entries: Accounts Payable Notes Payable, 3-month Accumulated Depreciation Equipment Notes Payable, 5-year, 6% Payroll Tax Expense Interest Payable Mortgage Payable Sales Tax Payable $ 62,000 50,000 14,000 80,000 4,000 3,000 120,000 38,000 Instructions Prepare the current liability section of UMET Company's balance sheet, assuming $20,000 of the mortgage is payable next year