Prepare the current liabilities section of the balance sheet at January 31, 2027. Assume no change in Accounts Payable. On January 1, 2027, Sunland Company's accounting records contained these liability accounts. 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 $11,700. (Record Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2026, $8,500. 20 Sold 690 units of a new product on credit at $50 per unit, plus 6% sales tax. During January, the company's employees eamed wages of $78,600. Withholdings related to these wages were $6,013 for FICA. $5,614 for federal income tax, and $1,684 for state income tax. The company owed no money related to these eamings 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