Sunny Parks Company has the following liabilities after adjusting its account entry records: Accounts Payable US $ 77,000; Unrealized Ticket Sales US $ 36,000; Liability Guarantee US $ 25,000; Interest to Pay US $ 10,000; Real Estate Loan (Mortgage) to Pay US $ 150,000; Notes Payable US $ 100,000; and Taxes Payable US $ 14,000.

Assume that the company's operating cycle is less than one year, ticket sales will be recognized within the year of operations, warranty costs will also be recognized within the year of operations and notes payable have a maturity of 3 years.

Prepare the current liabilities section of the balance sheet assuming that $ 40,000 of the mortgage loan payable will be repaid next year.

If you were the manager of Sunny Parks Company, what feedback would you have about your company's liquidity, assuming total current assets are $ 350,000?