Presented here are liability items for O'Brian Inc. at December 31, 2019. Prepare the liabilities section of O'Brian's balance sheet.

Accounts payable Notes payable 157,000 FICA taxes payable 20,000 Interest payable (due May 1, 2019) Bonds payable (due 2023) Unearned rent revenue Discount on bonds payable $ 7,800 40,000 80,000 3,30 1,700 900,000 240,000 41,000 Notes payable (due 2021) Income taxes payable Sales taxes payable