The accounting records of Boardman Corp., include the following items at December 31, 2016:

Requirement
Report these liabilities on Boardman’s balance sheet at December 31, 2016, including headings?

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Salaries Payable. Mortgage Note Payable, Current Portion Discount on Bonds Payable . Income Tax Payable. $ 14,350 Accounts Payable.. Mortgage Note Payable, $ 5,125 25,000 15,000 6,200 145,000 11,800 200,000 Long-Term. Interest Payable Bonds Payable (Due 2019) .