Response to the following problem:
Mill Co.'s trial balance included the following account balances at December 31, 2016:
Accounts payable $15,000
Bond payable, due 2017 22,000
Dividends payable 1/31/17 8,000
Notes payable, due 2018 20,000
What amount should be included in the current liability section of Mill's December 31, 2016, balance sheet?