please help with part 3, thank you in advance

PB10-3 Recording and Reporting Current Liabilities [LO 10-2 31 but of $2,040 on December 10 (If no entry is Show how any liabilities related to these items should be reported on the company's balance sheet at December 31. (Do not round intermediate calculations.) 3. SANDLER COMPANY Balance Sheet (partial) At December 31 Current Liabilities Income Tax Payable FICA Payable Unemployment Tax Payable Sales Revenue 0