Fridley Manufacturing's accounting records reveal the following account balances after adjusting entries are made on December 31, 2020:

Required:
Prepare the current liabilities and long-term debt portions of Fridley's balance sheet at December 31, 2020. 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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Interest payable Installment note payable (8%, equal installments due 2021 to 2024) Notes payable (7.8%, due in 2025) Accounts payable Bonds payable (9.4%, due in 2027) Lease liability* Bonds payable (8.7%, due in 2023) Deferred tax liability* Discount on bonds payable (9.4%, due in 2027) Income taxes pa yable $ 62,500 $ 38,700 800,000 120,000 400,000 Premium on notes payable (7.8%, due in 2025) Note payable, 4% S50,000 face amount, due in 2026 (net of discount) 133,400 6,100 12,600 26,900 31,900