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Presented here are liability items for Marin Inc. at December 31, 2025. Accounts payable Notes payable (due May 1, 2026) Bonds payable (due 2029) Unearned rent revenue Discount on bonds payable $321,850 41,000 492,000 84,050 FICA taxes payable Interest payable Notes payable (due 2027) Income taxes payable Sales taxes payable $15,990 82,000 164,000 7,175 3,485 Prepare the liabilities section of Marin's balance sheet. MARIN INC. Balance sheet (Partial)