Craig Corporation’s accounting records reveal the following account balances after adjusting entries are made on December 31, 2008:
Accounts payable ....................... $ 73,000
Bonds payable (9.4%, due in 2013) ................. 900,000
Capital lease liability* .................... 30,000
Bonds payable (8.3%, due in 2012) ................. 60,000
Deferred tax liability* .................... 127,600
Discount on bonds payable (9.4%, due in 2013) .......... 11,900
Income taxes payable ..................... 28,100
Interest payable ........................ 33,400
Installment note payable (9%, equal installments due 2009 to 2015) .. 110,000
Notes payable (7.8%, due in 2017) ................ 350,000
Premium on notes payable (7.8%, due in 2017) ........... 5,000
Zero coupon note payable, $50,000 face amount, due in 2019 ...... 29,800
* Long-term liability

Required:
Prepare the current liabilities and long-term-debt portions of Craig’s balance sheet at December 31, 2008. Provide a separate line item for each issue (i.e., do not combine separate bonds or notes payable), but some items may need to be split into more than one item.