Swifty Online Company has these liability accounts after posting adjusting entries: Accounts Payable $68,000, Unearned Ticket Revenue $29,000, Warranty Liability $24,000, Interest Payable $8,800, Mortgage Payable $120,000, Notes Payable $86,000, and Sales Taxes Payable $16,500. 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 $38,500 of the mortgage is payable next year. SWIFTY ONLINE COMPANY Partial Balance Sheet $