On January $1,2022,$ the ledger of Pina Colada Corp. contained these liability accounts.

$\backslash$table$[[$Accounts Payable,$$56,100$

during January, the companies employees are in wages of $$76,000$ withholdings related to these wages were $$5814$ for FICA $$5450$ for federal income tax and $$1650$ for state income tax the company owed no money related to these earnings for federal or state unemployment tax assume that wages earned during January will be paid during February. No entries have been recorded for wages or payroll tax expenses as of January $31.$ Prepare the current liability section of the balance sheet at January $31,2022$ assume no changes as an accounts payable.