Presented here are liability items for Kingbird, Inc. at December 31, 2017. Accounts payable Notes payable (due May 1, 2018) Bonds payable (due 2021) Unearned rent revenue Discount on bonds payable FICA taxes payable $8,190 42,000 84,000 3,675 1,785 $164,850 21,000 Interest payable 945,000 252,000 43,050 Notes payable (due 2019) Income taxes payable Sales taxes payable Prepare the liabilities section of Kingbird's balance sheet. KINGBIRD, INC. Balance sheet (Partial)