Kingery Sales Company has the following selected accounts after posting adjusting entries: 
Instructions
Prepare the current liability section of Kingery Sales Company's balance sheet, assuming $20,000 of the mortgage is payable next year.
Definitions:
Apical
Pertaining to the apex or pointed end of a structure, often used to describe the location of a heart pulse point at the left side of the chest.
Hypertension
A chronic medical condition where the blood pressure in the arteries is persistently high, increasing the risk of heart, brain, kidney, and other diseases.
Blood Pressure
The force exerted by circulating blood on the walls of blood vessels, measured as two numbers indicating pressure during heartbeats (systolic) and in between (diastolic).
Elevated Reading
A measurement or value that is higher than normal or expected, often indicating a potential issue or condition.
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