At December 31, 2022, Lansing Company's general ledger shows the following balances after posting adjusting entries: Accounts Payable $150,000 3% Notes Payable, due March 31, 2023 180,000 Salaries Payable 127,000 Accumulated Depreciation 114,000 8% Notes Payable, due December 31, 2027 150,000 Estimated Warranty Liability 200,000 Interest Payable 13,000 FICA Tax Payable 10,000 10% Bonds Payable, due December 31, 2023 1,000,000 5% Bonds Payable, due December 31, 2028 1,000,000 Sales Tax Payable 1,000 Unearned Service Revenue 5,000 Additional information: 1. $50,000 of the 8% note due December 31, 2027 is due on December 31, 2023. 2. The Accrued Warranty Payable relates to a multiple year product warranty. One-half of the liability will be honored in 2023, and one-half in 2024. 3. The Unearned Service Revenue pertains to a service contract to be performed in 2024. Required: Prepare the liability section of Lansing Company's balance sheet at December 31, 2022. Answer: Current Liabilities: Long-Term Liabilities: