Waterway Online Company has the following liability accounts after posting adjusting entries: Accounts Payable $68,000, Unearned Ticket Revenue $34,000, Warranty Liability $24,000, Interest Payable $9,900, Mortgage Payable $129,500, Notes Payable $85,000, and Value-Added Taxes Payable $19,000. Assume the company's 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 statement of financial position, assuming $35,000 of the mortgage is payable next year. WATERWAY ONLINE COMPANY Partial Statement of Financial Position $