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Question - Wildhorse Sales Company has the following selected accounts after posting adjusting entries:
Accounts Payable $71,000
Notes Payable, 3-month 58,000
Accumulated Depreciation-Equipment 14,800
Notes Payable, 5-year, 6% 89,000
Payroll Tax Expense 4,900
Interest Payable 3,100
Mortgage Payable 130,000
Sales Taxes Payable 42,500
Required - Prepare the current liability section of Wildhorse Sales Company's balance sheet, assuming $16,800 of the mortgage is payable next year.
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