Included in Arco Company’s December 31, 2015, trial balance are the following accounts: Accounts Payable 220,000, Pension Liability 375,000, Advances from Customers 41,000, Bonds Payable 371,000, Salaries and Wages Payable 27,000, Interest Payable 12,000, Income Taxes Payable 29,000, and Provision for Warranties (current 3,000, non-current 6,000). 

Prepare the current liabilities section of the statement of financial position.