Brief Exercise 10-13 Presented here are liability items for Sage Hill Inc. at December 31, 2017. Accounts payable Notes payable (due May 1, 2018) Bonds payable (due 2021) Unearned rent revenue Discount on bonds payable $196,250 25,000 1,125,000 300,000 51,250 FICA taxes payable Interest payable Notes payable (due 2019) Income taxes payable Sales taxes payable $9,750 50,000 100,000 4,375 2,125 Prepare the liabilities section of Sage Hill's balance sheet. SAGE HILL INC. Balance Sheet (Partial)