Five Mile Electronics completed these selected transactions during March 2018: i (Click the icon to view the transactions.) Requirement 1. Report these items on Five Mile Electronics' balance sheet at March 31, 2018. Select the balance sheet accounts, then calculate each accounts' balance and the total current liabilities amount at March 31, 2018. (For the FICA tax, be sure to include both the employer and employee share of the tax. Round all amounts to the nearest whole dollar. If a box is not used in the table leave the box empty; do not select a label or enter a zero.) Five Mile Electronics Transactions Balance Sheet (partial) March 31, 2018 Account Amount Current liabilities: a. Sales of $3,250,000 are subject to an accrued warranty cost of 6%. The accrued warranty payable at the beginning of the year was $40,000, and warranty payments for the year totaled $61,000. b. On March 1, Five Mile Electronics signed a $20,000 note payable that requires annual payments of $4,000 plus 6% interest on the unpaid balance beginning March 1, 2019. c. Boost, Inc., a chain of discount stores, ordered $110,000 worth of wireless speakers and related products. With its order, Boost, Inc., sent a check for $110,000 in advance, and Five Mile shipped $70,000 of the goods. Five Mile will ship the remainder of the goods on April 3, 2018. d. Five Mile's March payroll of $220,000 is subject to employee withheld income tax of $30,200 and FICA tax of 7.65%. On March 31, Five Mile pays employees their take-home pay and accrues all tax amounts.