Bon nebo co. sold 25,000 annual subscriptions of bjorn 20xx for $85 during december 2014. these new subscribers will receive monthly issues, beginning in january 2015. in addition, the business had taxable income of $840,000 during the first calendar quarter of 2015. the federal tax rate is 40%. a quarterly tax payment will be made on april 12, 2015.prepare the current liabilities section of the balance sheet for bon nebo co. on march 31, 2015.