Oaks Company has completed the payroll for the month of January, reflecting the following data:

Salaries and wages earned $ $100,000$

Employee income taxes withheld $12,000$

FICA payroll taxes$*6,700$

$*$Assessed on both employer and employee $($i$.$e$.,$ $$6,700$ each$).$

$2.$ List the liabilities and their amounts reported on the company's January $31$ balance sheet, assuming the employees have been paid but that no transfers have been made to government agencies. Complete it in the form of a balance sheet.