=+Accounts payable $ 33,630 $ 21,405 $12,225 Notes payable (current portion) 7,500 7,500 0 Salaries payable 1,710

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=+Accounts payable $ 33,630 $ 21,405 $12,225 Notes payable (current portion) 7,500 7,500 0 Salaries payable 1,710 2,250 (540)

Unearned rent 2,700 3,600 (900)

Total current liabilities $ 45,540 $ 34,755 $10,785 Long-term liabilities:

Notes payable

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