At December 31, 2012, Dior Drapes owes $53,000 on accounts payable, plus salaries payable of $15,000 and income tax payable of $10,000. Dior Drapes also has $230,000 of notes payable that requires payment of a $45,000 installment in 2013 and the remainder in later years. The notes payable also requires an interest payment of $6,000 on January 1, 2013. Report Dior Drapes’ liabilities on its December 31, 2012 classified balance sheet.