New Wave Co. sold 14,000 annual subscriptions of Game Life for $51 during December 2012. These new subscribers will receive monthly issues, beginning in January 2013. In addition, the business had taxable income of $448,000 during the first calendar quarter of 2013. The federal tax rate is 35%. A quarterly tax payment will be made on April 7, 2013. What is the( Federal income taxes payable?, Advances on magazine subscriptions? And total Current liabilities?)