At December31, 2018, Briton Corporation's adjusted trial balance shows the followingbalances:

Accrued Warranty Payable SEA DOO 8% Notes Payable due April 30 2019 130.900 Unearned Service Revenue 52.900 Accounts Payable 205 DDD Employee Income Tax Payable 25 090 Accounts Receivable 282090 Interest Payable 26. 500 1206 Bonds Payable due December 31 2023 470 090 Accumulated Depreciation 17.000 Treasury Stock 172090 Salaries Payable 102.090 15 6 Notes Payable , due December 31 2019 230.900 Sales Tax Payable 52.900 FICA Tax Parable 6090Briton Corporation provides multi - year warranties with its products . Half of the Accrued Warranty Liability I plates to warranty liabilities that will be paid in 2019 while the other half relates to warranty liabilities to be paid in 2020 The Unearned Service Revenue pertains to a service contract that will be performed during 2019 51 14 000 of the 1296 bonds payable due December 31 2023 is due on December 31 2019