Prepare the liability section of the balance sheet

41) At December 31, 2018, Lansing Company's general ledger shows the following balances after posting adjusting entries: Accounts Payable |3% Notes Payable, due March 31, 2019 Salaries Payable Accumulated Depreciation 8% Notes Payable, due December 31, 2023 Estimated Warranty Liability Interest Payable FICA Tax Payable 10% Bonds Payable, due December 31, 2019 5% Bonds Payable, due December 31, 2024 Sales Tax Payable Unearned Service Revenue $150,000 180,000 127,000 114,000 150,000 200,000 13,000 10,000 1,000,000 1,000,000 1,000 5,000 Additional information: 1. $50,000 of the 8% note due December 31, 2021 is due on December 31, 2019. 2. The Estimated Warranty Liability relates to a multiple year product warranty. One-half of the liability will be honored in 2019, and one-half in 2020. 3. The Unearned Service Revenue pertains to a service contract to be performed in 2020. Required: Prepare the liability section of Lansing Company's balance sheet at December 31, 2018