The accounting records of Compass Bookstores, Inc., include the following:

Requirement 

Report these liabilities on Compass Bookstores' balance sheet, including headings and totals for current liabilities and long-term liabilities.

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Accounts payable $ 68,000 Salary payable $32,000 Mortgage note payable- long-term Bonds payable, current portion 25,000 110,000 Discount on all bonds payable Interest payable 19,000 (all long-term) 10,000 Bonds payable, long-term 300,000 Income tax payable 16,000 Common stock, no par 1.55,000