The adjusted trial balance for Katy Corporation at the end of 2017 contained the following accounts: Bonds payable, 8% 800,000$ Interest payable 32,000 Discount on bonds payable 45,000 Lease liability 60,000 Mortgage notes payable, 9%, due 2020 85,000 Accounts payable 95,000 Instructions (a) Prepare the long-term liabilities section of the balance sheet. (b) Indicate the proper balance sheet classification for the accounts listed above that do not belong in the long-term liabilities section.