Current Liabilities

By the Month Inc. sold $13,500$ annual magazine subscriptions for $$58$ during December $20$Y$4.$ These new subscribers will receive monthly issues, beginning in January $20$Y$5.$ By the Month Inc. issued a $$147,600,180-$day, $5\%$ note payable on December $1,20$Y$4.$ On March $31,20$Y$5,$ By the Month Inc. had accounts payable of $$29,100$ and accrued wages payable of $$6,400.$

Prepare the Current Liabilities section of the balance sheet for By the Month Inc. on March $31,20$Y$5.$ Do not round intermediate calculations and round your final answers to the nearest dollar. $($Assume $360$ days in a year.$)$

By the Month Inc.

Current Liabilities Section of the Balance Sheet