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

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

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$ 77,000 Salaries Payable 73,000 Bonds Payable (current portion) 18,000 Premium on Bonds Payable 63,000 140,000 Accounts Payable $ 7,500 25,000 Mortgages Payable (long-term) Interest Payable Bonds Payable (long-term) 10,000 Unearned Revenue (short-term) 2,700 Total Stockholders' Equity