Presented below are long-term liability items for Blue Spruce Corp. at December 31, 2020. $750,000 Bonds payable, due 2022 Notes payable, due 2025 Discount on bonds payable 85,000 45,000 Prepare the long-term liabilities section of the balance sheet for Blue Spruce Corp. (Enter account name only and do not provide descriptive information.) Blue Spruce Corp. Balance Sheet $ Blue Spruce Corp. Balance Sheet $