The accounting records of Compass Wireless include the following as of December 31, 2018:

Requirements
1. Report these liabilities on the Compass Wireless balance sheet, including headings and totals for current liabilities and long-term liabilities.
2. Compute Compass Wireless's debt to equity ratio at December 31, 2018.

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Salaries Payable Bonds Payable (current portion) Premium on Bonds Payable Unearned Revenue (short-term) Accounts Payable $ 74,000 $ 7,500 25,000 13,000 Mortgages Payable (long-term) Interest Payable Bonds Payable (long-term) Total Stockholders' Equity 80,000 21,000 2,700 63,000 145,000