The pre-adjustment trial balance of Calnergy Company at December 31 , 2024, the end of its calendar year, included the following account balances. 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 Mortgage note payable. c. Included in the accounts recelvable balance at December 31, 2024, 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 Callnergy and apply the overpayments to those future Durchases. 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. e. For the September-December period, sales on account totaled $300,000 and cash sales totaled $100,000. The state sales tax rate was 3% and the county sales tax rate was 3%. Whike complete the following current and long-term liabilities sections of 20 December 31, 2024, balance sheet. 21 For account titles, select appropriate titles from the dropdown menu