Presented here are liability items for Shamrock, Inc. at December 31, 2017. $204,100 Accounts payable Notes payable (due May 1, 2018) Bonds payable (due 2021) Unearned rent revenue Discount on bonds payable FICA taxes payable $10,140 26,000 Interest payable 1,170,000 312,000 53,300 Notes payable (due 2019) Income taxes payable Sales taxes payable 104,000 4,550 2,210 Prepare the liabilities section of Shamrock's balance sheet. SHAMROCK, INC. Balance sheet (Partial)