Brief Exercise 14-9

At December 31, 2014, Hyasaki Corporation has the following account balances:

Bonds payable, due January 1, 2023		$2,094,000
Discount on bonds payable		98,300
Interest payable		90,620

Show how the above accounts should be presented on the December 31, 2014, balance sheet, including the proper classifications.

Hyasaki Corporation Balance Sheet (Partial) December 31, 2014