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Spreadsheet Assignments 42. Assume that Wilson Sporting Goods completed these selected transactions during December PARTIAL BALANCE SHEET 79 20x6: a. Champs, a chain of sporting goods stores, ordered $15,000 of tennis and golf equipment. With its order, Champs sent a check for $15,000 in advance. Wilson will ship the goods on January 3, 20x7. The December payroll of $195,000 is subject to employee withheld income tax of 9%, FICA tax of 8% (employee and employer), state unemployment tax of5.4%, and federal unemployment tax of0.8 percent. OnDecember 31, Wilson pays employees but accrues all tax amounts. Sales of $1,000,000 are subject to estimated warranty cost of 1.4 percent. On December 2, Wilson signed a $100,000 note payable that requires annual payments of $20,000 plus 9% interest on the unpaid balance each December 2nd. b. c. d. Classify each liability as current or long-term, and prepare a partial balance sheet showing liabilities above, as of December 31, 20x6