The accounting records of Path Leader Wireless include the following Accounts Payable $75,000 Salary Payable $7,000 Mortgage note payable $77,000 Bonds Payable, current installment $20,000 Interest Payable $17,000 Premium on all bonds payable Bonds Payable, long-term $159,000 (all long term) $8,000 Common stock, no par $155,000 Unearned service revenue $3,300 Report these liabilities on the Path Leader Wireless Balance Sheet, including headings and totals for current liabilities and long term liabilities