Presented here are liability items for Shamrock, Inc. at December 31, 2017. Accounts payable $204,100 FICA taxes payable $10,140 Notes payable (due May 1, 2018) 26,000 Interest payable 52,000 Bonds payable (due 2021) 1,170,000 Notes payable (due 2019) 104,000 Unearned rent revenue 312,000 Income taxes payable 4,550 Discount on bonds payable 53,300 Sales taxes payable 2,210 Prepare the liabilities section of Shamrock's balance sheet.