The accounting records of Sleeman Resources Inc. include the following items:

Capital Lease Liability,

Long-term .................................................... $538,000

Bonds Payable, Long-term ........................... 960,000

Premium on Bonds Payable.......................... 78,000

Interest Expense ........................................... 300,000

Interest Payable .............................................. 98,820

Interest Revenue ............................................ 61,800

Capital Lease Liability Current ...................... 74,000

Mortgage Note Payable,

Long-term ....................................................... $ 501,000

Building Acquired under` Capital Lease ........ 800,000

Bonds Payable, Current Portion .................... 96,000

Accumulated Amortization, Building ............ 448,000

Mortgage Note Payable, Short-term ............... 201,000

Required

Show how these items would be reported on the Sleeman Resources Inc. balance sheet, including headings for property, plant, and equipment; current liabilities; long-term liabilities; and so on. Note disclosures are not required. Remember that the premium on bonds payable must be split between the current and long-term portions of the bonds payable.