Booth Ice Huts Inc. includes the following selected accounts in its general ledger at December 31, 2020:

Bonds Payable......................................................................$1,020,000
Equipment under Capital Lease............................................  350,000
Notes Payable, Long-term...................................................... 200,000
Current Portion of Bonds Payable......................................... 162,000
Capital Lease Liability (long-term)........................................   136,000
Accounts Payable.....................................................................   57,000
Interest Payable (due March 1, 2021)....................................  31,000
Discount on Bonds Payable (all long-term).........................    18,000
Current Obligation under Capital Lease..............................    12,000

Required

Prepare the liabilities section of Booth Ice Huts Inc.’s balance sheet at December 31, 2020, to show how the company would report these items.