The Following Is a Partial List of Account Balances for Coen

Essay

The following is a partial list of account balances for Coen, Inc. as of December 31, 2014. $$\begin{array} { l r } \text { Accounts payable } & \$ 5,000 \\\text { Accounts receivable } & 6,000 \\\text { Bonds payable (100\% due in 10 years) } & 40,000 \\\text { Mortgage payable (10\% due within one year) } & 10,000 \\\text { Notes payable (due in six months) } & 2,000 \\\text { Salaries payable } & 800 \\\text { Sales revenue } & 49,000 \\\text { Income taxes payable } & 8,000 \\\text { Unearned revenue } & 800\end{array}$$ Required:
Prepare the liabilities section of Coen Inc.'s classified balance sheet for December 31, 2014.