Whispering Corporation's adjusted trial balance contained the following liability accounts at December 31, 2020: Bonds Payable (due in 3 years) $101,580, Accounts Payable $77,200, Notes Payable (due in 90 days) $27,410, Salaries and Wages Payable $5,420, and Income Taxes Payable $7,930. Prepare the current liabilities section of the balance sheet. WHISPERING CORPORATION Balance Sheet (Partial) $ $