Presented here are liability items for O'Brian Inc. at December 31,2022.

Presented here are liability items for O'Brian Inc. at December 31, 2022. $157,000 FICA taxes payable $7,800 Accounts payable Notes payable (due May 1, 2023) 20,000 Interest payable 40,000 Bonds payable (due 2026) 900,000 Notes payable (due 2024) 80,000 Unearned rent revenue 240,000 Income taxes payable 3,500 Discount on bonds payable 41,000 Sales taxes payable 1,700 CCS SELL balance sheet O'BRIAN INC. Balance Sheet (Partial)