Presented here are liability items for Marin Inc. at December 31, 2022. $141,300 $7,020 Accounts payable FICA taxes payable Notes payable (due May 1, 2023) 18,000 Interest payable 36,000 Bonds payable (due 2026) Notes payable (due 2024) 810,000 72,000 Unearned rent revenue 216,000 Income taxes payable 3,150 Discount on bonds payable 1,530 36,900 Sales taxes payable Prepare the liabilities section of Marin's balance sheet. MARIN INC. Balance sheet (Partial) December 31, 2022