Selected accounts from Russel Co.'s adjusted trial balance for the year ended December 31 follow. Prepare the liabilities section of its classified balance sheet. $1,700 900 FICA-Social Security taxes payable State unemployment taxes payable Current portion of long-term debt Employee federal income taxes payable Federal unemployment taxes payable 2,100 5,400 140 Sales tax payable (due in 1 week) Salaries payable Notes payable (due in 4 years) FICA-Medicare taxes payable Accounts payable $ 170 20,000 6,400 340 2,800 RUSSEL CO. Liabilities Section of Balance Sheet December 31 Liabilities Current liabilities Total current liabilities 0 Long-term liabilities Total liabilities $ 0