Included in Blue Company's December 31, 2020, trial balance are the following accounts: Accounts Payable $240,300, Pension Liability Discount on Bonds Payable $35,200, Unearned Rent Revenue $46,500, Bonds Payable $405,000, Salaries and Wages Payable $32,700, Interest Payable $16,260, and Income Taxes Payable $31,600. Prepare the long-term liabilities section of the balance sheet. BLUE COMPANY Balance Sheet (Partial)