Presented here are liability items for O’Brian Inc. at December 31, 2022. Prepare the liabilities section of O’Brian’s balance sheet. 

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FICA taxes payable Interest payable Notes payable (due 2024) Income taxes payable Sales taxes payable Accounts payable Notes payable (due May 1, 2023) Bonds payable (due 2026) Unearned rent revenue Discount on bonds payable $ 7,800 40,000 $157,000 20,000 80,000 3,500 900,000 240,000 41,000 1,700 on