Steiner Sales Company has the following selected accounts after posting adjusting entries: 
Instructions
Prepare the current liability section of Steiner Sales Company's balance sheet, assuming $15,000 of the mortgage is payable next year.
Definitions:
Union Representing
The act of a labor union acting on behalf of its members in negotiations, grievances, and other labor-related matters.
Job Seeker
An individual actively searching for employment opportunities.
Illegal Discrimination
Unfair or unequal treatment of individuals based on protected characteristics, such as race, gender, age, or disability, that is prohibited by law.
Management Rights
The entitlements or prerogatives of management to make decisions regarding the operation of a business and the management of its employees.
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