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 receivable 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 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. 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%. 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