Younger Online Company has the following liability accounts after posting adjusting entries: Accounts Payable $73,500, Unearned Ticket Revenue $27,000, Warranty Liability $30,000, Interest Payable $8,500, Mortgage Payable $122,000, Notes Payable $83,000, and Sales Taxes Payable $12,000. 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.

Prepare the current liabilities section of the balance sheet, assuming $35,500 of the mortgage is payable next year.