Bon Nebo Co, sold 15,500 annual subscriptions of Bjorn for 347 during December 20v5. These new subscribers will receve manthly issues, beginning in Jenuary 20r6. In addition, the business had taxable income of $460,000 during the first calondar quarter of 20 r6. The federal tax rate is 38%. A quartariy tax payment vili be orade on Apre 12, 20Y6. Prepare the "Current liabilities" section of the balance sheet for Ben Nebo Co. on March 31, 20V6