CALCUL Brief Exercise 10-13 Presented here are liability items for Splish Brothers Inc, at December 31, 2017. Accounts payable Notes payable (due May 1, 2018) Bonds payable (due 2021) Unearned rent revenue $219,800 28,000 1,260,000 336,000 57,400 FICA taxes payable Interest payable Notes payable (due 2019) Income taxes payable Sales taxes payable $10,920 56,000 112,000 4,900 2,380 Discount on bonds payable Prepare the liabilities section of Splish Brothers's balance sheet. SPLISH BROTHERS INC. Balance Sheet (Partial)