Brief Exercise 5-8

Included in Crane Companys December 31, 2017, trial balance are the following accounts: Accounts Payable $226,300, Pension Liability $383,800, Discount on Bonds Payable $33,700, Unearned Rent Revenue $45,300, Bonds Payable $400,700, Salaries and Wages Payable $35,600, Interest Payable $16,000, and Income Taxes Payable $32,070.