10. The following is a partial list of account balances for Coen, Inc. as of December 31, 2019

Accounts payable	$5,000
Accounts receivable	6,000
Bonds payable (all due in 10 years)	40,000
Long term note payable (10% of the note is due within one year; the remaining is due in 3 years)	10,000
Short term note payable (due in six months)	2,000
Salaries payable	800
Sales revenue	49,000
Income taxes payable	8,000
Deferred revenue	800

Arrange the above accounts and prepare the liabilities section of Coen Inc.'s classified balance sheet for December 31, 2019.

Coen, Inc. Partial Balance Sheet December 31, 2019
LIABILITIES
Current Liabilities:
Total Current Liabilities
Long-term Liabilities:
Total Long-term Liabilities
Total Liabilities