At December 31, 2016, Christianson Cabinets owes $5,700 on accounts payable, plus salaries payable of $3,200 and income tax payable of $7,000. Christianson Cabinets also has $280,000 of notes payable that requires payment of a $20,000 installment in 2017 and the remainder in later years. The notes payable also requires an interest payment of $6,300 on January 1, 2017. Report Christianson Cabinets' liabilities on its December 31, 2016, classified balance sheet?