Presented here are liability items for Metlock Inc. at December 31, 2022. Accounts payable Notes payable (due May 1, 2023) Bonds payable (due 2026) Unearned rent revenue Discount on bonds payable $243,350 FICA taxes payable $12,090 31,000 Interest payable 62,000 1,395,000 Notes payable (due 2024) 124,000 372,000 Income taxes payable 5,425 63,550 Sales taxes payable 2,635 Prepare the liabilities section of Metlock's balance sheet. METLOCK INC. Balance sheet (Partial)