Robarge Electronics completed these selected transactions during September 2018:

a.	Sales of$2,000,000 are subject to an accrued warranty cost of 2%. The accrued warranty payable at the beginning of the year was $35,000, and warranty payments for the year totaled $57,000.
b.	On September 1, Robarge Electronics signed a $25,000 note payable that requires annual payments of $5,000 plus 7% interest on the unpaid balance beginning September 1, 2019.
c.	BuyMore, Inc., a chain of discount stores, ordered $115,000 worth of wireless speakers and related products. With its order, BuyMore, Inc., sent a check for $115,000 in advance, and Robarge shipped $60,000 of the goods. Robarge will ship the remainder of the goods on October 3, 2018.
d.	Robarge's September payroll of $230,000 is subject to employee withheld income tax of $31,000 and FICA tax of 7.65%. On September 30, Robarge pays employees their take-home pay and accrues all tax amounts.

Requirement

1. Report these items on

Robarge

Electronics' balance sheet at

September

30,

2018.

Select the balance sheet accounts, then calculate each accounts' balance and the total current liabilities amount at

September

30,

2018.

(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 a box is not used in the table leave the box empty; do not select a label or enter a zero.)

Robarge Electronics

Balance Sheet (partial)

September 30, 2018

Account

Amount

Current liabilities:

Accrued warranty payable

Current portion of long-term note payable

Interest payable

Unearned sales revenue

Employee withheld income tax payable

FICA tax payable

Employment insurance payable

Long-term liabilities:

Note payable

Total current liabilities