The adjusted trial balance for HFC at the end of 2015 contains the following accounts:

$ 37,500 Bond Interest Payable

900,000 9% Bonds payable due 2017

750,000 10% Bonds payable due 2016

28,500 Discount on 9% Bonds payable

22,500 Premium on 10% Bonds payable

255,750 Zero-Coupon Bonds payable due 2018

150,000 8% Bonds payable due 2020

Prepare the liability section of B/S at the end of 2015.