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Purpose of AssignmentThe purpose of this assignment is to help you understand the balance sheet presentation for the liabilities of a company. Assignment StepsResources: Financial Accounting: Tools for Business Decision MakingPrepare the liabilities section of O'Brian's balance sheet using the following information: Accounts payable $157,000Notes payable (due May 1, 2018) $20,000 Bonds payable (due 2021) $900,000Unearned rent revenue $240,000Discount on bonds payable $41,000FICA taxes payable $7,800Interest payable (due 2019) $80,000Income taxes payable $3,500Sales taxes payable $1,700 The Liabilities Section of O'Brian's balance sheet must be 525 words. 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. Click the Assignment Files tab to submit your assignment