Included in Waterway Company’s December 31, 2017, trial balance are the following accounts: Accounts Payable $221,600, Pension Liability $384,400, Discount on Bonds Payable $32,700, Unearned Rent Revenue $41,100, Bonds Payable $400,600, Salaries and Wages Payable $31,600, Interest Payable $12,040, and Income Taxes Payable $29,480. Prepare the current liabilities section of the balance sheet.