Jerimiah Electronics completed these selected transactions during March 2018: (Click the icon to view the transactions.) Requirement 1. Report these items on Jerimiah 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.) Amount Transactions Jerimiah Electronics Balance Sheet (partial) March 31, 2018 Account Current liabilities: Accrued warranty payable Interest payable Uneamed sales revenue a. Sales of $2,300,000 are subject to an accrued warranty cost of 3%. The accrued warranty payable at the beginning of the year was $30,000, and warranty payments for the year totaled $58,000. b. On March 1, Jerimiah Electronics signed a $70,000 note payable that requires annual payments of $14,000 plus 4% interest on the unpaid balance beginning March 1, 2019. c. Harrison, Inc., a chain of discount stores, ordered $120,000 worth of wireless speakers and related products. With its order, Harrison, Inc., sent a check for $120,000 in advance, and Jerimiah shipped $85,000 of the goods. Jerimiah will ship the remainder of the goods on April 3, 2018. d. Jerimiah's March payroll of $270,000 is subject to employee withheld income tax of $30,1 and FICA tax of 7.65%. On March 31, Jerimiah pays employees their take-home pay and accrues all tax amounts. FICA tax payable Employment insurance payable Long-term liabilities: Print Done Accrued warranty payable Current portion of long-term note payable Employee withheld income tax payable Employment insurance payable FICA tax payable Interest payable Note payable Total current liabilities Unearned sales revenue