Report liabilities on the balance sheet

The accounting records of Route Maker Wireless include the following:

Accounts payable

$ 76,000

Salary payable

$ 9,500

Mortgage note payable, long term

80,000

Bonds payable, current installment

30,000

Interest payable

19,000

Premium on all bonds payable

Bonds payable, long term

164,000

(all long term)

11,000

Rory, capital

175,000

Unearned service revenue

3,000

Requirement

1. Report these liabilities on the Route Maker Wireless balance sheet, including headings and totals for current liabilities and long term liabilities.