Waterway Corporation's adjusted trial balance contained the following liability accounts at December 31, 2020: Bonds Payable (due in 3 years) $101,320, Accounts Payable $72,600, Notes Payable (due in 90 days) $27,270, Salaries and Wages Payable $5,850, and Income Taxes Payable $8,340.

Prepare the current liabilities section of the balance sheet.

WATERWAY CORPORATION

Balance Sheet (Partial)

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