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2. Presented below are liability items for o Brian Inc. at December 31, 2017 $157,000 FICA taxes payable 7,800 Accounts payable Notes payable (due May 1, 2018) 20,000 Interest payable 40,000 Notes payable (due 2019) 80,000 900,000 Income taxes payable 3,500 Bonds payable (due 2021) 1,700 240,000 Sales taxes payable Unearned rent revenue 41,000 Discount on bonds payable Prepare the liabilities section of O'Brian's balance sheet