The adjusted trial balance for Seff Corp. at the end of the current year, 2015, contained the following accounts.
		Unearned revenue	$12,000
		Cash	17,000
		Accounts payable	15,000
		5-year Bonds Payable 8%	1,600,000
		Interest Payable	50,000
		Accounts receivable	37,000
		Premium on Bonds Payable	150,000
		Pre paid insurance	12,000
		Notes Payable (due Mar 2016.)	40,000
		Notes Payable (due 2018)	145,000
		Mortgage Payable ($15,000 due in 2016)	300,000
		Salaries and Wages Payable	18,000
		Taxes Payable (due Mar of 2016)	25,000
	Prepare in good form the liabilities section of the balance sheet