The following information is for Sunny Day Real Estate: Sunny Day Real Estate Balance Sheet December 31, 2018 Cash $ 25000 Accounts Payable $ 60000 Prepaid Insurance 30000 Salaries and Wages Payable 15000 Accounts Receivable 50000 Mortgage Payable 85000 Inventory 70000 Total Liabilities 160000 Land Held for Investment 85000 Land 120000 Buildings $100000 Common Stock $120000 Less Accumulated Retained Earnings 250000 370000 Depreciation (20000) 80000 Trademark 70000 Total Liabilities and Total Assets $530000 Stockholders’ Equity $530000 The total dollar amount of liabilities to be classified as current liabilities is __