At December 31, 2018, Christianson Cabinets owes $5,700 on accounts payable, plus salaries payable of $3,200 and income tax payable of $7,000. Christianson Cabinets also has $280,000 of notes payable that require payment of a $20,000 installment in 2019 and the remainder in later years. The notes payable also require an interest payment of $6,300 on January 1, 2019. Report Christianson Cabinets’ liabilities on its December 31, 2018, classified balance sheet.