Presented here are liability items for Larkspur, Inc. at December 31, 2017.

Accounts payable		$172,700		FICA taxes payable		$8,580
Notes payable (due May 1, 2018)		22,000		Interest payable		44,000
Bonds payable (due 2021)		990,000		Notes payable (due 2019)		88,000
Unearned rent revenue		264,000		Income taxes payable		3,850
Discount on bonds payable		45,100		Sales taxes payable		1,870

Prepare the liabilities section of Larkspur's balance sheet.