The accounting records of Directionless Wireless include the following as of December 31,2018 : The accounting records of Directionless Wireless include the following as of December 31,2018 : (Click the icon to view the accounting records.) Requirements 1. Report these liabilities on the Directionless Wireless balance sheet, including headings and totals for current liabilities and long-term liabilities. 2. non! Data table Require es and long-term liabilities