4. 02:26:25) Selected accounts from Russel Company's adjusted trial balance for the year ended December 31 follow. Prepare the liabilities section of its classified balance sheet. FICA-Social Security taxes payable State unemployment taxes payable Current portion of long-term debt Employee federal income taxes payable Federal unemployment taxes payable RUSSEL COMPANY Liabilities Section of Balance Sheet December 31 Liabilities $ 1,750 Sales tax payable (due in 1 week) 950 Salaries payable 2,150 Notes payable (due in 4 years) 5,600 PICA-Medicare taxes payable 160 Accounts payable $180 21,500 6,600 360 2,900 Current liabilities