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. FICA-Social Security taxes payable State unemployment taxes payable Current portion of long-term debt Employee federal income taxes payable Federal unemployment taxes payable $1,800 1,000 2,200 5,800 180 Sales tax payable (due in 1 week) Salaries payable Notes payable (due in 4 years) FICA- Medicare taxes payable Accounts payable $ 190 23,000 6,800 380 3,000 RUSSEL CO. Liabilities Section of Balance Sheet December 31 Liabilities Current liabilities Total current liabilities Long-term liabilities Total liabilities