On January 1, 2022, the ledger of Sheffield Company contains these liability accounts. Accounts Payable $57,000 Sales Taxes Payable 7,800 Unearned Service Revenue 16,000 During January, these selected transactions occurred. Jan. 5 Sold merchandise for cash totaling $20,520, which includes 8% sales taxes. 12 Performed services for customers who had made advance payments of $10,500. (Credit Service Revenue.) 14 Paid state revenue department for sales taxes collected in December 2021 ($7,800). 20 Sold 900 units of a new product on credit at $50 per unit, plus 8% sales tax. This new product is subject to a 1-year warranty. 21 Borrowed $27,000 from Girard Bank on a 3-month, 8%, $27,000 note. 25 Sold merchandise for cash totaling $9,936, which includes 8% sales taxes. Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in accounts payable. Sheffield Company Balance Sheet (Partial) January 31, 2022 Current Liabilities Accounts Payable $ 57000 Sales Taxes Payable 3600 Unearned Service Revenue 10500 Notes Payable 27000 Interest Payable 60 FICA Taxes Payable 9936 Total Current Liabilities $