Suburban Industries Inc. has the following selected accounts at December 31, 2020: (Click the icon to view the accounts.) Prepare the liabilities section of Suburban's balance sheet at December 31, 2020, to show how Suburban would report these items. Report total current liabilities and total liabilities WEB Begin by calculating the total current liabilities section. Then report the rest of the liabilities that are included and total the liabilities. Liabilities Current liabilities: Total current liabilities Accounts GST payable (net of ITC) $ 13,000 Bonds payable 400,000 121,000 Equipment Current portion of bonds payable 40.000 Notes payable, long-term 275,000 9,800 Interest payable (due March 1, 2021) Accounts payable Discount on bonds payable (all long-term) Accounts receivable 39.000 10.000 28 000