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Question - Janson Corporation Co.'s trial balance included the following account balances at December 31, 2011:

Accounts payable

$25,000

Bond payable, due 2020

22,000

Salaries payable

16,000

Note payable, due 2012

20,000

Note payable, due 2016

40,000

What amount should be included in the current liability section of Janson's December 31, 2011 balance sheet?

$63,000

$41,000

$61,000

$101,000

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