The following are all of the accounts with credit balances from Kupidy Company's adjusted trial balance at December 31, 2017: Accounts payable. Accumulated Depreciation - equipment. Allowance for doubtful accounts. Bank demand loan payable.. C. Kupidy, capital. Gain on sale of equipment HST payable . Interest payable.. Mortgage payable Note payable. Salaries payable. Sales discounts.. $ 66,000 31,500 1,600 25,000 47,500 600 1,900 2,100 290,000 18,000 4,400 3,750 458,000 7,900 Sales revenue. Unearned revenue Other information: The mortgage is due in monthly principal payments of $1,000 plus interest. The note payable is a six-month, 10% note, interest due at maturity. Instructions Prepare the current liabilities section of Kupidy's December 31, 2017 balance sheet.