Included in Waterway Company's December 31, 2020, trial balance are the following accounts: Accounts Payable $244,800, Pension Liability $380,600, Discount on Bonds Payable $29,500, Unearned Rent Revenue $49,300, Bonds Payable $405,100, Salaries and Wages Payable $31,000, Interest Payable $15,750, and Income Taxes Payable $35,900. Prepare the long-term liabilities section of the balance sheet.. Long-term Liabilities WATERWAY COMPANY Balance Sheet (Partial) December 31, 2020 $