6. Sheffield regularly pays GST owing to the Receiver General for Canada on the 15th of the month. Sheffield's GST transactions include the GST that it charges to customers and the GST that it is charged by suppliers of goods and services. During February 2023 , purchases attracted $27,300 of GST, while the GST charged on invoices to customers totalled $39,200. At January 31,2023 , the balances in the GST Receivable and GST Payable accounts were $33,000 and $59,900, respectively. 7. Other miscellaneous liabilities included $51,000 of dividends payable on March 15,2023;$35,000 of bonuses payable to company executives (75\% payable in September 2023 and 25\% payable in March 2024); and $78,000 in accrued audit fees covering the year ended February 29, 2023. 8. Sheffield sells gift cards to its customers. The company does not set a redemption date and customers can use their cards at any time. At March 1, 2022, Sheffield had a balance outstanding of $107,000 in its Unearned Revenue account. Sheffield received $20,000 in cash for gift cards purchased during the current year, and $37,500 in redemptions took place during the year. Based on past experience, 15% of customer gift card balances never get redeemed. At the end of each year, Sheffield recognizes 15% of the opening balance of Unearned Revenue as earned during the year. (a) Prepare the current liability section of the February 29, 2023 balance sheet of Sheffield. (Round answers to 0 decimal places, e.g. 5,275