At December 31, 2013, Hyasaki Corporation has the following account balances:
Bonds payable, due January 1, 2021 …………………………$2,000,000
Discount on bonds payable ……………………………………….88,000
Interest payable ……………………………………………………80,000
Show how the above accounts should be presented on the December 31, 2013, balance sheet, including the proper classifications.

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October 11, 2011

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