Fridley Manufacturing€™s accounting records reveal the following account balances after adjusting entries are made on December 31, 2012:

Required:
Prepare the current liabilities and long-term debt portions of Fridley€™s balance sheet at December 31, 2012. Provide a separate line item for each issue (do not combine separate bonds or notes payable), but some items may need to be split into more than one item.

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$ 62,500 Interest payable Accounts payable Bonds payable(9.4%, due in 2019) Lease liability Bonds payable (8.7%, due in 2015) Deferred tax liability Discount on bonds payable $ 38,700 800,000 Installment note payable(8%, equal 41,500 50,000 133,400 installments due 2013 to 2016) Notes payable (7.8%, due in 2017) Premium on notes payable 120,000 400,000 6,100 31,900 (7.8%, due in 2017) Note payable, 4% $50,000 face amount, (94%, due in 2019] Income taxes payable Long-term liability 12,600 26,900 de in 2018 (net of discount)