Brief Exercise 10-13 Presented here are liability items for Marin Inc. at December 31, 2017. Accounts payable $353,250 FICA taxes payable $17,550 Notes payable (due May 1, 2018) 45,000 Interest payable 90,000 Bonds payable (due 2021) 2,025,000 Notes payable (due 2019) 180,000 Unearned rent revenue 540,000 Income taxes payable 7,875 Discount on bonds payable 92,250 Sales taxes payable 3,825 Prepare the liabilities section of Marin's balance sheet.