Presented here are liability items for Marin Inc. at December 31, 2022. Accounts payable Notes payable (due May 1, 2023) Bonds payable (due 2026) Unearned rent revenue Discount on bonds payable $141,300 18,000 810,000 216,000 36,900 FICA taxes payable Interest payable Notes payable (due 2024) Income taxes payable Sales taxes payable Prepare the liabilities section of Marin's balance sheet. 4 $7,020 36,000 72,000 3,150 1,530 MARIN INC. Balance sheet (Partial)

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Presented here are liability items for Marin Inc. at December 31, 2022. Accounts payable $141,300 FICA taxes payable $7,020 Notes payable (due May 1, 2023) 18,000 Interest payable 36,000 Bonds payable (due 2026) 810,000 Notes payable (due 2024) 72,000 Unearned rent revenue 216,000 Income taxes payable 3,150 Discount on bonds payable 36,900 Sales taxes payable 1,530 Prepare the liabilities section of Marin's balance sheet. MARIN INC. Balance sheet (Partial) Presented here are liability items for Marin Inc. at December 31, 2022. Accounts payable $141,300 FICA taxes payable $7,020 Notes payable (due May 1, 2023) 18,000 Interest payable 36,000 Bonds payable (due 2026) 810,000 Notes payable (due 2024) 72,000 Unearned rent revenue 216,000 Income taxes payable 3,150 Discount on bonds payable 36,900 Sales taxes payable 1,530 Prepare the liabilities section of Marin's balance sheet. MARIN INC. Balance sheet (Partial)