The adjusted trial balance of X corp at the end of current year 2018 contained the following accounts,

5-year Bonds Payable 8%

$2,000,000

Interest Payable

50,000

Premium on Bonds Payable

100,000

Notes Payable (3 mo.)

40,000

Notes Payable (5 yr.)

165,000

Mortgage Payable ($15,000 due

currently)

200,000

Salaries and wages Payable

18,000

Income Taxes Payable (due 3/15 of

2013)

25,000

1. The current liabilities as of December 31, 2018?
2. Interest expense on finance lease obligation?
3. The noncurrent liabilities as of December 31, 2018?