Prepare the liabilities section of O'Brian's balance sheet using the following information:

Accounts payable $157,000

Notes payable (due May 1, 2018) $20,000

Bonds payable (due 2021) $900,000

Unearned rent revenue $240,000

Discount on bonds payable $41,000

FICA taxes payable $7,800

Interest payable $40,000

Notes payable (due 2019) $80,000

Income taxes payable $3,500

Sales taxes payable $1,700

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