1. Included in Adams Company’s December 31, 2012 trial balance are the following accounts:
Accounts Payable $230,380
Pension Asset/Liability 375,720
Discount on Bonds Payable 34,820
Unearned Revenue 46,850
Bonds Payable 402,710
Salaries and Wages Payable 27,310
Interest Payable 15,170
Income Taxes Payable 32,520
Prepare the current liabilities section of the balance sheet.