Younger Online Company has these liability accounts after posting adjusting entries: Accounts Payable $$73\mathrm{.}000,$ Unearned Ticket Revenue $$24\mathrm{.}000,$ Warranty Liability $$18\mathrm{.}000,$ Interest Payable $$8,000,$ Mortgage Payable $$120,000,$ Notes Payable $$80,000,$ and Sales Taxes Payable $$10,000.$ 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 year, and the notes mature in $3$ years.

$($a$)$

Prepare the current liabilities section of the balance sheet, assuming $$30,000$ of the mortgage is payable next year.