dispensary Borrowed $360,000 on January 2 ,2016, by issuing a 10% serial bond payable that must be paid in three equal annual installments plus interest for the year. The first payment of principal and interest comes due January 2 , 2017. Complete the missing information. Assume bonds are issued at face value. ( for accounts with a $0 balance make sure to enter "0" in the appropriate cell)

	2016	2017	2018
Current Liab
Bonds payable
Interest payable
Long term Liab
Bonds payable