3- Included in Sara Company's December 31, 2010, trial balance are the following accounts: Accounts Payable OMR 220,000; Pension Liability OMR 375,000; Discount on Bonds Payable OMR 29,000; Advances from Customers OMR 41,000; Bonds Payable OMR 400,000; Wages Payable OMR 27,000; Interest Payable OMR 12,000; Income Taxes Payable OMR 29,000. Prepare the long- term liabilities section of the balance sheet