Regal, Inc., includes the following selected accounts in its general ledger at December 31, 2018:

Bonds payable (excluding current portion)..................................................................... $400,000
Equipment............................................................................................................................. 113,000
Current portion of bonds payable ....................................................................................... 51,000
Notes payable, long-term ................................................................................................... 275,000
Interest payable (due March 1, 2019)..................................................................................... 2,000
Accounts payable ................................................................................................................... 37,000
Discount on bonds payable (all long-term)......................................................................... 12,000
Accounts receivable............................................................................................................... 32,000

Prepare the liabilities section of Regal’s balance sheet at December 31, 2018, to show how the company would report these items. Report total current liabilities and total liabilities.