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 FICA taxes payable $7,020 18,000 Interest payable 36,000 810,000 Notes payable (due 2024) 72,000 216,000 Income taxes payable 3,150 36,900 Sales taxes payable 1,530 Prepare the liabilities section of Marin's balance sheet. MARIN INC. Balance sheet (Partial)