The accounting records of Rojo, Corp., include the following items at December 31 , 201 2:

Requirement
1. Report these liabilities on Rojo's balance sheet at December 31 , 201 2, including headings.

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Salaries Payable Mortgage Note Payable, $ 8,000 ... S 51,000 Accounts Payable... Mortgage Note Payable, 33,000 Discount on Bonds Payable7,000 rest Payable.. Current Portion.33 100,000 15,000 10,000 Bonds Payable (Due 2015)180,000 Long-Term Income Tax Payable