Presented here are liability items for Azarian Inc. at December 31, 2012. Prepare the liabilities section of Azarian??s balance sheet.

Accounts payable Notes payable (due May 1, 2013) Bonds payable (due 2016) FICA taxes payable $ 7,800 $157,000 Interest payable Notes payable (due 2014) 40,000 900,000 80,000 Unearned sales revenue Discount on bonds payable Income taxes payable Sales taxes payable 240,000 41,000 3,500 1,700