The accounting records of LP Gas, Inc., include the following items:

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Show how these items would be reported on LP Gas's balance sheet, including headings and totals for current liabilities, long-term liabilities, and so on. Note disclosures are not required.

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Bonds payable, long-term. Premium on bonds $180,000 Interest expense... $ 47,000 Pension plan assets payable (all long-term).. 13,000 (market value)... 190,000 Interest payable. 14,200 Bonds payable, current Interest revenue... 5,300 portion 20,000 Capital lease liability, Accumulated depreciation, long-term.. 73,000 building.... 108,000 Accumulated pension Mortgage note payable, benefit obligation 207,000 long term 67,000 Building acquired under capital lease........ 190,000