Since I don’t trust WMP anymore I downloaded WinAmp and used it to create playlists. They did not work at first so I searched the forums and found discussions on that topic.
I had to change my playlist format from “Musicxxxyyyaaa.mp3” to “G:Musicxxxyyyaaa.mp3” to get my Roku to see the songs. Now I am happily playing one of the playlists I created.
These forums are very useful. Thanks for the help Ron and to all those who posted on the playlist topic in other forums.