Presented here are liability items for Metlock Inc. at December 31, 2025. Accounts payable $243,350 FICA taxes payable $12,090 Notes payable (due May 1, 2026) 31,000 Interest payable 62,000 Bonds payable (due 2029) 1.395,000 Notes payable (due 2027) 124,000 Unearned rent revenue 372,000 Income taxes payable 5,425 Discount on bonds payable 63,550 Sales taxes payable 2,635 Prepare the liabilities section of Metlock's balance sheet. Long-term Liabilities - METLOCK INC. Balance sheet (Partial) December 31, 2025 Bonds Payable Premium on Bonds Payable