Current Attempt in Progress On January 1, 2022, the ledger of Splish Brothers Inc. contained these liability accounts. Accounts Payable $52.500 Sales Taxes Payable 7.200 Unearned Service Revenue 16,500 During January, the following selected transactions occurred. Jan. 1 Borrowed $25,200 in cash from Apex Bank on a 4-month,5%, $25,200 note. Interest will be paid at maturity. 5 Sold merchandise for cash totaling $7,632, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $10,000. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $7,200. 20 Sold 400 units of a new product on credit at $48 per unit, plus 6% sales tax. During January, the company's employees earned wages of $62,000. Withholdings related to these wages were $4,743 for FICA, $4,450 for federal income tax, and $1,350 for state income tax. The company owed no money related to these earnings for federal or state unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for wages or payroll tax expense as of January 31. Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in accounts payable. Splish Brothers Inc. Balance Sheet (Partial) Current Liabilities Notes Payable $ Accounts Payable Unearned Rent Revenue Sales Taxes Payable Salaries and Wages Payable FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Interest Payable Total Current Liabilities $