Bonds Payable on the Balance Sheet The adjusted trial balance for the Mammoth Corporation at

the end of 2018 contains the following accounts.

Bond interest payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 40,000

9% Bonds payable due 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600,000

10% Bonds payable due 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500,000

Discount on 9% bonds payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,000

Premium on 10% bonds payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000

Zero coupon bonds payable due 2021. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170,500

8% Bonds payable due 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200,000

Prepare the long-term liabilities section of the balance sheet. Indicate the balance sheet classification

for any accounts listed above that do not belong in the long-term liabilities section.