Selected accounts from Russel Company's adjusted trial balance for the year ended December 31 follow. Prepare the liabilities section of its classified balance sheet. FICA-Social Security taxes payable": State unemployment taxes payable Current portion of long-term debt Employee federal income taxes payable. Federal unemployment taxes payable RUSSEL COMPANY Liabilities Section of Balance Sheet December 31 Liabilities $ 2,200 Sales tax payable (due in 1 week). 1,400 Salaries payable 2,600 Notes payable (due in 4 years) 7,400 FICA-Medicare taxes payable 340 Accounts payable: $ 270 35,000 8,400 540 3,800 Current liabilities bes Total current liabilities Long-term liabilities Total liabilities