Eyelash Extension Company's liabilities as reported on the June 30, 2020, balance sheet are shown below, along with its statement o changes in equity. Accounts payable Notes payable, due 2022 Total liabilities $180,400 490,000 $670,400 Eyelash Extension Company Statement of Changes in Equity For Year Ended June 30, 2020 Jan Suzette, capital, June 30, 2019 Add: Profit Total Less: Withdrawals Jan Suzette, capital, June 30, 2020 $491,000 197,400 $688,400 286,000 $402,400 Jan is selling the business. A potential buyer has hired an accountant to review the accounting records and the following was discovered: a. Eyelash Extension Company began selling a new product line this past year that offered a warranty to customers. It is expected that $49,000 of warranty work will result next year based on first-year sales. No entry was prepared on June 30 to show this. b. Annual property taxes of $22,800 are due July 31, 2020; the income statement shows only one month of property expense resulting from an entry correctly recorded on July 31, 2019. c. Interest on the notes payable is paid quarterly. No entry has been recorded since the last quarterly payment of $11,100 on May 1, 2020. d. $17,200 of new office furniture was purchased on account and received on June 28. This transaction has not been recorded. e. Unearned revenue of $22,000 has been included on the income statement. Required: Using the information provided, prepare a corrected statement of changes in equity and liabilities section of the balance sheet. Ignore PST/GST. (Round your intermediate calculations and final answers to the nearest whole dollar.) EYELASH EXTENSION COMPANY Statement of Changes in Equity For Year Ended June 30, 2020 Total $ 0 1 EYELASH EXTENSION COMPANY Partial Balance Sheet June 30, 2020 Liabilities Current liabilities: $ $ 0 Total current liabilities Non-current liabilities: Total liabilities $ 0