Brief Exercise 5-9

Included in Shamrock Company's December 31, 2020, trial balance are the following accounts: Accounts Payable $249,200, Pension Liability $376,700, Discount on Bonds Payable $38,300, Unearned Rent Revenue $47,700, Bonds Payable $401,900, Salaries and Wages Payable $30,500, Interest Payable $13,650, and Income Taxes Payable $37,700.

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

SHAMROCK COMPANY

Balance Sheet (Partial)

December 31, 2020

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