Accounts Payable

$76,000

Salaries Payable

$7,000

Mortgages Payable (long-term)

77,000

Bonds Payable (current portion)

28,000

Interest Payable

15,000

Premium on Bonds Payable

12,000

Bonds Payable (long-term)

65,000

Unearned Revenue (short-term)

3,100

Total Stockholders' Equity

180,000

Requirements:

1.	Report these liabilities on the Route MakerRoute Maker Wireless balance? sheet, including headings and totals for current liabilities and? long-term liabilities. Compute Route MakerRoute Maker ?Wireless's debt to equity ratio at December? 31, 20182018. requirement 2