The Blue Company Ltd has the following selected accounts after posting adjusting entries: Accounts payable $ 64,000 Notes payable, 6-month $ 70,000 Accumulated depreciation equipment $ 42,000 Notes payable, 10-year, 12% $ 30,000 Payroll tax expense $ 15,000 Wages payable $ 18,000 Warranty Provisions $ 38,000 Interest payable $ 17,000 Mortgage payable $ 200,000 Goods and services tax (GST) payable $ 22,000 Required: (A) Prepare the current liability section of the Blue Company's statement of financial position, assuming $25,000 of the mortgage is payable next year, and interest payable is due within 12 months. The company also expects that $2,500 of warranty to be claimed in the coming year. (B) Discuss about the Blue Companys liquidity, assuming total current assets are $350,000.