Brief Exercise 10-13 Presented here are liability items for Marin Inc. at December 31, 2017. Accounts payable Notes payable (due May 1, 2018) Bonds payable (due 2021) Unearned rent revenue Discount on bonds payable $353,250 FICA taxes payable $17,550 90,000 180,000 7,875 3,825 45,000 Interest payable 2,025,000 540,000 92,250 Notes payable (due 2019) Income taxes payable Sales taxes payable Prepare the liabilities section of Marin's balance sheet. MARIN INC. Balance sheet (Partial)