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Eyelash Extension Company's liabilities as reported on the June 30, 2023, balance sheet are shown below, along with its statement of changes in equity. Jan is selling the business. A potential buyer has hired an accountant to review the accounting records and the following was discovered: a. Eyelash Extension Company began selling a new product line this past year that offered a warranty to customers. It is expectedthat $48,600 of warranty work will result next year based on first-year sales. No entry was prepared on June 30 to show this. b. Annual property taxes of $21,600 are due July 31,2023 ; the income statement shows only one month of property expense resulting from an entry correctly recorded on July 31,2022. c. Interest on the notes payable is paid quarterly. No entry has been recorded since the last quarterly payment of $9.900 on May 1 , 2023. d. $16,800 of new office furniture was purchased on account and received on June 28. This transaction has not been recorded. e. Unearned revenue of $21,600 has been included on the income statement. Required: Using the information provided, prepare a corrected statement of changes in equity and liabilities section of the balance sheet. Ignore PST/GST. (Round your intermediate calculations and final answers to the nearest whole dollar.) \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ EYELASH EXTENSION COMPANY } \\ \multicolumn{2}{|c|}{ Partial Balance Sheot } \\ \hline \multicolumn{1}{|c|}{ June 30,2023} & \\ \hline Liabilities & & \\ \hline Current liabilities: & $180,000 & \\ \hline Accounts payable & 48,600 & \\ \hline Estimated warranty liabilities & 9,900 & \\ \hline Interest payable & 16,800 & \\ \hline Notes payable, due 2025 & 21,600 & \\ \hline Property taxes payable & 21,600 & \\ \hline Unearned revenue & & $298,500 \\ \hline Total current liabilities & & \\ \hline Non-current liabilities: & & \\ \hline Notes payable, due 2025 & & \\ \hline Unearned revenue & & \\ \hline Total liabilities & & \\ \hline \end{tabular}