On January 1, 2022, the ledger of Crane Company contained these liability accounts Accounts Payable Sales Taxes Payable Uneared Service Revenue $44,900 9,000 21,400 During January, the following selected transactions occurred. Jon. Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note. 5 Sold merchandise for cash totaling $5,406, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $13,600. (Credit Service Revenue.) Paid state treasurer's department for sales taxes collected in December 2021, $9,000, 20 Sold 740 units of a new product on credit at $49 per unit, plus 5% sales tax. During January, the company's employees earned wages of $54,000. Withholdings related to these wages were $4,131 for Social Security (FICA), $5,379 for federal income tax, and $1,614 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 entry had been recorded for wages or payroll tax expense as of January 31 Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in Accounts Payable. CRANE COMPANY Balance Sheet (Partial) For the Month Ended January 31, 2022 Current Liabilities Accounts Payable $ Sales Taxes Payable Unearned Service Revenue Notes Payable Interest Payable FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Salaries and Wages Payable Total Current Liabilities $