Current Attempt in Progress

Presented here are liability items for Shamrock, Inc. at December $31,2022.$

Accounts payable

Notes payable $($due May $1,2023)$

Bonds payable $($due $2026)$

Unearned rent revenue

$$290,450$

FICA taxes payable

$$14,430$

$37,000$

Interest payable

$74,000$

$1,665,000$

Notes payable $($due $2024)$

$148,000$

Discount on bonds payable

$444,000$

Income taxes payable

$6,475$

$75,850$

Sales taxes payable

$3,145$

Prepare the liabilities section of Shamrock's balance sheet.

SHAMROCK, INC.

Balance Sheet $($Partial$)$