Western Electronics completed these selected transactions during March 2021: i (Click the icon to view the transactions.) Requirement 1. Report these items on Western Electronics' balance sheet at March 31, 2021. Select the balance sheet accounts, then calculate each accounts' balance and the total current liabilities amount at March 31, 2021. (For the FICA tax, be sure to include both the employer and employee share of the tax. Round all amounts to the nearest whole dollar. If an input field is not used in the table leave the field empty; do not select a label or enter a zero.) Account Western Electronics Balance Sheet (partial) March 31, 2021 Amount Transactions Current liabilities: Accrued warranty payable 160330 a. Sales of $2,400,000 are subject to an accrued warranty cost of 9%. The accrued warranty payable at the beginning of the year was $37,000, and warranty payments for the year totaled $59,000. Interest payable 100 b. On March 1, Western Electronics signed a $20,000 note payable that requires annual payments of $4,000 plus 6% interest on the unpaid balance beginning March 1, 2022. Current portion of long-term note payable 4000 Unearned sales revenue 85000 Employee withheld income tax payable 30500 FICA tax payable 39780 c. Urban, Inc., a chain of discount stores, ordered $140,000 worth of wireless speakers and related products. With its order, Urban, Inc., sent a check for $140,000 in advance, and Western shipped $55,000 of the goods. Western will ship the remainder of the goods on April 3, 2021. d. Western's March payroll of $260,000 is subject to employee withheld income tax of $30,500 and FICA tax of 7.65%. On March 31, Western pays employees their take-home pay and accrues all tax amounts. Total current liabilities Long-term liabilities: Note payable Print Done