The liabilities of Organic Foods are made up of $61,000 in notes payable as of its December 31 year-end. For those notes payable, $3,100 is due within the next year. Prepare the liabilities section of Organic Foods's December 31 year-end balance sheet. ORGANIC FOODS Liabilities Section of Balance Sheet December 31 Liabilities Current liabilities Long-term liabilities Total liabilities $ 0