13-4 (Static) Various liabilities; financial statement effects [LO13-1, 13-2, 13-3, 13-4] The unadjusted trial balance of the Manufacturing Equitable at December 31, 2024, the end of its fiscal year, included the following account balances. Manufacturings 2024 financial statements were issued on April 1, 2025. Accounts receivable $ 92,500 Accounts payable 35,000 10% notes, payable to bank 600,000 Mortgage note payable 1,200,000 Other information: The bank notes, issued August 1, 2024, are due on July 31, 2025, and pay interest at a rate of 10%, payable at maturity. The mortgage note is due on March 1, 2025. Interest at 9% has been paid up to December 31 (assume 9% is a realistic rate). Manufacturing intended at December 31, 2024, to refinance the