Please prepare current liability section (a) as shown in the picture. Thank you!

Notes Receivable Oil Tanker Depot Parental Leave Benefits Payable Payroll Tax Expense Payroll Taxes Payable Premium Expense Premium Liability Prepaid Expenses Property Tax Expense Property Tax Payable PST Payable Purchase Discounts Purchase Discounts Lost Purchase Returns and Allowances Purchases Refund Liability Rent Expense Rent Payable Rent Revenue Retained Earnings Returnable Deposits Returned Inventory Pina Corp. has manufactured a broad range of quality products since 1994. The operating cycle of the business is less than one year. The following information is available for the company's fiscal year ended February 28, 2023. Pina follows ASPE. 1. Pina has $4.5 million of bonds payable outstanding at February 29, 2023, which were issued at par in 2012 and are due in 2032. The bonds carry an interest rate of 7%, payable semi-annually each June 1 and December 1. 2. Pina has several notes payable outstanding with its primary banking institution at February 29,2023 . In each case, the annual interest is due on the anniversary date of the note each year (same as the due dates listed). The notes are as follows: 3. Pina uses the expense approach to account for assurance-type warranties. The company has a two-year warranty on selected products, with an estimated cost of 1% of sales being returned in the 12 months following the sale, and a cost of 1.5% of sales being returned in months 13 to 24 following the sale. The warranty liability outstanding at February 28, 2022, was $6,000. Sales of warrantied products in the year ended February 29,2023 , were $156,000. Actual warranty costs incurred during the current fiscal year are as follows: Interest Expense Interest Income Interest Payable Interest Receivable Inventory Inventory of Premiums Inventory or Accumulated Impairment Losses Land Improvements Liability for Environmental Clean-up Liability for Guarantee Liability to Affiliated Company Litigation Expense Litigation Liability Loss Due to Environmental Clean-up Loss on Expropriation Loss on Guarantee Loss on Settlement of ARO Materials, Cash, Payables Mineral Resources No Entry Notes Payable Dividends Dividends Payable Drilling Platform El Premiums Payable Employee Benefit Expense Employee Income Tax Deductions Payable Equipment Estimated Inventory Returns Estimated Liability for Premiums Extraction Rights Freight-In Furniture and Fixtures Gain on Settlement of ARO GST Payable GST Receivable Health Insurance Premiums Payable HST Payable HST Receivable Income Tax Expense Income Tax Payable Income Tax Receivable (a) Prepare the current liability section of the February 29, 2023 balance sheet of Pina. (Round answers to 0 decimal places, e.g. 5,275.) Salaries and Wages Expense Salaries and Wages Payable Sales Returns and Allowances Sales Revenue Sales Tax Payable Service Revenue Sick Pay Wages Payable Subscriptions Revenue Supplies Expense Trucks Unearned Rent Revenue Unearned Revenue Unearned Subscriptions Revenue Unearned Warranty Revenue Union Dues Payable Vacation Wages Payable Vehicles Warranty Expense Warranty Liability Warranty Revenue The accounts payable subsidiary ledger shows balances of regular trade payables for supplies and purchases of goods and services on open account. Included in the net balance of $390,000 are accounts with credit balances totalling $410,000 and accounts with debit balances totalling $20,000 at February 29,2023 . Included in trade payables is a short term loan of $23,000 owing to an affiliated company. The following information relates to Pina's payroll for the month of February 2023. Pina's required contribution for El is 1.4 times the employee contribution; for CPP, it is 1.0 times the employee contribution. Pina regularly pays GST owing to the Receiver General for Canada on the 15th of the month. Pina's GST transactions include the GST that it charges to customers and the GST that it is charged by suppliers of goods and services. During February 2023 , purchases attracted $27,000 of GST, while the GST charged on invoices to customers totalled $39,400. At January 31,2023 , the balances in the GST Receivable and GST Payable accounts were $33,300 and $59,500, respectively. Other miscellaneous liabilities included $51,000 of dividends payable on March 15,2023;$35,000 of bonuses payable to company executives (75\% payable in September 2023 and 25\% payable in March 2024); and \$82,000 in accrued audit fees covering the year ended February 29, 2023. Pina sells gift cards to its customers. The company does not set a redemption date and customers can use their cards at any time. At March 1, 2022, Pina had a balance outstanding of $93,000 in its Unearned Revenue account. Pina received $21,000 in cash for gift cards purchased during the current year, and $38,000 in redemptions took place during the year. Based on past experience, 15% of customer gift card balances never get redeemed. At the end of each year, Pina recognizes 15% of the opening balance of Unearned Revenue as earned during the year. 1