The pre-adjusted trial balance of the Calnergy Company at December 31, 2024, the end of its calender year, included the following account balances. Manufacturings 2021 financial statements were issued on April 1, 2022. Calnergy Company's 2024 financial statements were issued on March 31, 2025.

Additional information:

a. The bank notes, issued August 1, 2024, are due on July 31, 2025, and pay interest at a rate of 10%, payable at maturity.

b. The mortgage note is due on March 1, 2025. Interest at 9% has been paid up to December 31. On March 31, 2025, Calnergy issued a ten year note whose principal was $900,000 to refinance the Mortage note payable.

c. Included in the accounts receivable balance at December 31, 2025, were two subsidiary accounts that had been overpaid and had credit balances totaling $18,000. The accounts were of two major customers who were expected to order more merchandise from Manufacturing and apply the overpayments to those future purchases.

d. On November 1, 2024, Callnergy rented a portion of its factory to a tenant for $30,000 per year, payable in advance. The payment for the 12 months ended October 31, 2025, was received as required.

e. For the September-December period, sales on account totaled $300,000 and cash sales totaled $100,000. The state sales tax was 3% and the county sales tax rate was 3%.

Question: Make complete the following current and long-term liabilities sections of December 31, 2024, balance sheet. For account titles select appropriate titles from the dropdown menu.

\begin{tabular}{lr} Accounts receivable & $94,500 \\ Accounts payable & 37,000 \\ 10% notes payable to bank & 600,000 \\ Mortgage note payable & 1,400,000 \end{tabular} Current Liabilities: $ Total current liabilities $ Long-term Liabilities