On January 1, 2022, Oriole Company's accounting records contained these liability accounts.

Accounts Payable		$43,000
Sales Taxes Payable		7,100
Unearned Service Revenue		19,500

During January, the following selected transactions occurred.

Jan. 1		Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note.
5		Sold merchandise for cash totaling $5,724, which includes 6% sales taxes.
12		Performed services for customers who had made advance payments of $10,400. (Record Service Revenue.)
14		Paid state treasurers department for sales taxes collected in December 2021, $7,100.
20		Sold 550 units of a new product on credit at $45 per unit, plus 6% sales tax.

During January, the companys employees earned wages of $73,000. Withholdings related to these wages were $5,585 for FICA, $5,214 for federal income tax, and $1,564 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. Wages or payroll tax expense have not been recorded as of January 31.

Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in Accounts Payable. (Round answers to 0 decimal places, e.g. 5,275.)

ORIOLE COMPANY Balance Sheet (Partial) choose the accounting period

select an opening name for this section

enter a balance sheet item			$enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount
select a closing name for this section

			$enter a total dollar amount for this section