blues corp trial balance included the following account balances at Dec 31,2011 :
- A/P $45,000
- Bonds payable, due 2012 $75,000
- Discount on bonds payable, due 2012 $9,000
- Dividends payable, Jan 31, 2012 $24,000
- Notes payable, Jan 31, 2015 $60,000
What amount should be included in the current liabilities section of Blues, Dec 31, 2011 balance sheet ?