Robarge Electronics completed these selected transactions during March 2021: (Click the icon to view the transactions.) Requirement 1. Report these items on Robarge Electronics' balance sheet at March 31, 2021. Select the balance sheet accounts, then calculate each accounts' balance and the total current liabilities amount at March 31, 2021. (For the FICA tax, be sure to include both the employer and employee share of the tax. Round all amounts to the nearest whole dollar. If an input field is not used in the table leave the field empty; do not select a label or enter a zero.) a. Sales of $2,000,000 are subject to an accrued warranty cost of 12%. The accrued warranty payable at the beginning of the year was $31,000, and warranty payments for the year totaled $56,000. b. On March 1, Robarge Electronics signed a $70,000 note payable that requires annual payments of $14,000 plus 6% interest on the unpaid balance beginning March 1, 2022. c. Operata, Inc., a chain of discount stores, ordered $115,000 worth of wireless speakers and related products. With its order, Operata, Inc., sent a check for $115,000 in advance, and Robarge shipped $95,000 of the goods. Robarge will ship the remainder of the goods on April 3, 2021. d. Robarge's March payroll of $220,000 is subject to employee withheld income tax of $30,100 and FICA tax of 7.65%. On March 31, Robarge pays employees their take-home pay and accrues all tax amounts