Presented here are liability items for Tamarisk, Inc. at December 31, 2022. Accounts payable $314,000 FICA taxes payable $15,600 Notes payable (due May 1, 2023) 40,000 Interest payable 80,000 Bonds payable (due 2026) 1,800,000 Notes payable (due 2024) 160,000 Unearned rent revenue 480,000 Income taxes payable 7,000 Discount on bonds payable 82,000 Sales taxes payable 3,400 Prepare the liabilities section of Tamarisk's balance sheet