Sunland Corporation's adjusted trial balance contained the following liability accounts at December $31,2025$: Bonds Payable $($due in $3$

years$)$ $$102,930,$ Accounts Payable $$74,600,$ Notes Payable $($due in $90$ days$)$ $$26,010,$ Salaries and Wages Payable $$4,360,$ and Income

Taxes Payable $$7,780.$

Prepare the current liabilities section of the balance sheet.

SUNLAND CORPORATION

Balance Sheet $($Partial$)$