Vaughn Online Company has these liability accounts after posting adjusting entries: Accounts Payable $69,000, Unearned Ticket Revenue $29,500, Warranty Liability $30,000, Interest Payable $8,300, Mortgage Payable $121,000, Notes Payable $90,000, and Sales Taxes Payable $20,000. Assume the companys operating cycle is less than 1 year, ticket revenue will be recognized within 1 year, warranty costs are expected to be incurred within 1 year, and the notes mature in 3 years. (a) Prepare the current liabilities section of the balance sheet, assuming $37,000 of the mortgage is payable next year.