Swifty Online Company has these liability accounts after posting adjusting entries: Accounts Payable $73,500, Unearned Ticket Revenue $27,000, Warranty Liability $30,000, Interest Payable $8,500, Mortgage Payable $122,000, Notes Payable $83,000, and Sales Taxes Payable $12,000. 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 liabilities section of the balance sheet, assuming $35,500 of the mortgage is payable next year. SWIFTY ONLINE COMPANY Partial Balance Sheet Current Liabilities Accounts Payable Unearned Ticket Revenue Warranty Liability Interest Payable Sales Taxes Payable Mortgage Payable Total Liabilities +A $ 73500 27000 30000 8500 12000 86500 +A $ 899000