Selected accounts from Russel Companys adjusted trial balance for the year ended December 31 follow. Prepare the liabilities section of its classified balance sheet. FICASocial Security taxes payable $ 2,150 Sales tax payable (due in 1 week) $ 260 State unemployment taxes payable 1,350 Salaries payable 33,500 Current portion of long-term debt 2,550 Notes payable (due in 4 years) 8,200 Employee federal income taxes payable 7,200 FICAMedicare taxes payable 520 Federal unemployment taxes payable 320 Accoun