Craig Corporation's accounting records reveal the following account balances after adjusting entries are made on December 31, 2019:

Long-term liabilities
Required:
Prepare the current liabilities and long-term debt portions of Craig's balance sheet at December 31, 2019. 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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Accounts payable Bonds payable (9.4%, due in 2024) Interest payable Installment note payable (9%, equal installments due 2020 to 2030) Notes payable (7.8%, due in 2028) Premium on notes payable (7.8%, due in 2028) 3% note payable, S50,000 face amount, due in 2030 S 33,400 110,000 350,000 900,000 30,000 60,000 127,600 Lease liability* Bonds payable (8.3%, due in 2023) Deferred tax liability* Discount on bonds payable (9.4%, due in 2024) Income taxes payable 5,000 11,900 28,100 29,800