Fridley Manufacturing's accounting records reveal the following account balances after adjusting entries are made on December 31, 2018: Accounts payable Bonds payable (9.4%, due in 2025) Lease liability* Bonds payable (8.7%, due in 2021) Deferred tax liability'* Discount on bonds payable (9.4%, due in 2025) Income tax payable Interest payable Installment note payable (8% equal installments due 2019 to 2022) Notes payable (7.8%, due in 2023) Premium on notes payable (7.8%, due in 2023) Zero coupon note payable, $50,000 face amount, due in 2024 (net of discount) *Long-term liability 62,500 800,000 41,500 50,000 133,400 12,600 26,900 38,700 120,000 400,000 6,100 31,900