The accounting records of Router Wireless include the following as of December 31, 2018:

Requirements

1.) Report these liabilities on the Router Wireless balance sheet, including headings and totals for current liabilities and long-term liabilities.

2.) Compute Router Wireless's debt to equity ration at December 31, 2018

Accounts Payable Mortgages Payable (long-term) Interest Payable Bonds Payable (long-term) Total Stockholders' Equity 76,000 Salaries Payable 72,000 Bonds Payable (current portion) 17,000 Premium on Bonds Payable 56,000 Unearned Revenue (short-term) 155,000 $ 10,000 25,000 12,000 2,400