Medlen Models has the following account balances at December 31, 2024:

Notes payable ($60,000 due after Dec. 31, 2025) ................................  $100,000
Unearned revenue.....................................................................................      70,000
Mortgage payable ($90,000 due in 2025................................................    250,000
Salaries payable ........................................................................................      32,000
Accounts payable .....................................................................................       63,000

In addition, Medlen is involved in a lawsuit. Legal counsel feels it is probable Medlen will pay damages of $25,000 in 2025. Medlen records provisions related to litigations in the account Litigation Liability.

Instructions
Prepare the current liabilities section of Medlen’s December 31, 2024, balance sheet.