The adjusted trial balance for Blue Spruce Corp. at the end of the current year contained the following accounts. $2220000 70000 5-year Bonds Payable 8% Bond Interest Payable Premium on Bonds Payable Notes Payable (3 mo.) 139000 56000 Notes Payable (5 yr.) 229000 Mortgage Payable ($21000 due currently) 278000 25000 Salaries and Wages Payable Taxes Payable (due 3/15 of next yr) 35000 The total long-term liabilities reported on the balance sheet are $2866000 $2706000 $2727000 $2845000