The Liabilities Section of O’Brian’s Balance Sheet

Prepare the liabilities section of O'Brian's balance sheet using the following information: 

• Accounts payable $157,000
• Notes payable (due May 1, 2018) $20,000 
• Bonds payable (due 2021) $900,000
• Unearned rent revenue $240,000
• Discount on bonds payable $41,000
• FICA taxes payable $7,800
• Interest payable $40,000
• Notes payable (due 2019) $80,000
• Income taxes payable $3,500
• Sales taxes payable $1,700 

Show work on the Week 3 Excel® spreadsheet.

Note: This assignment requires that you only submit an Excel® Workbook file. There are no written or APA guideline requirements.