what is the notes payable? isnt it 14,500

Jobs: One Last Thing by Joe Steve Jobs - One Last Thing D Topic: D4 - Group B Current Attempt in Progress The adjusted trial balance columns of the worksheet for Blue Spruce Company are as follows. Dr. Account No. 101 112 126 130 157 158 200 201 Blue Spruce Company Worksheet For the Year Ended December 31, 2019 Adjusted Trial Balance 38 Cr. Account Titles Cash 5,200 Accounts Receivable 10,600 Supplies 1,800 Prepaid Insurance 2,200 Equipment 26,800 Accumulated Depreciation-Equipment 5,500 Notes Payable 14,500 Accounts Payable 6,100 Salaries and Wages Payable 2,400 Interest Payable 700 Common Stock 15,000 Retained Earnings 4,200 Dividends 500 Service Revenue 54,900 Advertising Expense Supplies Expense Depreciation Expense 5,500 Insurance Expense 3,900 Salaries and Wages Expense 28,300 Interest Expense Totals 103,300 103,300 320 332 8,100 3,700 700 (63) - Your answer is partially correct. Prepare a classified balance sheet. (Note: $5,120 of the notes payable become due in 2020) (List Current Assets in order of liquidity Blue Spruce Company Balance Sheet December 31, 2019 Assets Current Assets Cash 5200 Accounts Receivable 10600 Supplies 1800 Prepaid insurance 19000 Total Current Assets Property. Plant and Equipment 26800 Equipment 5500 21300 Less : Accumulated Depreciation Equipment 41100 Total Assets Liabilities and Stockholders' Equity Current Liabilities Notes Payable 6100 Accounts Payable 2400 Salaries and Wages Payable 700 Les Accumulated Depreciation Equipment 5500 21300 Total Assets 41100 Liabilities and Stockholders'Equity Current Liabilities Notes Payable Accounts Payable 6100 Salaries and Wages Payable 2400 Interest Payable 700 Total Current Liabilities 9200 Long-term Liabilities Notes Payable 14500 Total Liabilities 23700 Stockholders' Equity Common Stock 15000 Retained Earnings 2400 Total Stockholders' Equity 17400 Total Liabilities and Stockholders' Equity 41100 eTextbook and Media Acco