At Dec. 31,204 Adler Company has the following selected accounts after posting adjusting entries: Instructions: Prepare the Balance Sheet presentation of liabilities for Adler Company's, assuming $25,000 of the mortgage is payable next year. Actividad 2: Note payable On October 1, 20x1 Cooper Company borrows $160,000 from Popular Bank by signing a 6 -month, 8%, interest-bearing note. Instructions: Prepare the necessary entries below associated with the note payable on the books of Cooper Company. 1. Prepare the entry on October 1 when the note was issued. 2. Prepare any adjusting entries necessary on December 31. Assume no other interest accrual entries have been made. 3. Prepare the entry to record payment of the note at maturity. 4. Show calculations. Actividad 3: Bonds payable On July 1 , Deep Company issued $600,000,10 year, 8% bonds al 103 . Interest is payable annually on July 1 . The company uses straight-line amortization. Instructions: Prepare the journal entry to record the following events: 1. The issuance of the bonds on July 1,202. 2. The accrual of interest and amortization of the premium on December 31, 202. 3. The payment of interest on July 1,203. 4. Show calculations