The accounting records of Path Leader Wireless include the following

Accounts Payable $75,000 Salary Payable $7,000
Mortgage note payable $77,000 Bonds Payable, current installment $20,000
Interest Payable $17,000 Premium on all bonds payable
Bonds Payable, long-term $159,000 (all long term) $8,000
Common stock, no par $155,000 Unearned service revenue $3,300

Report these liabilities on the Path Leader Wireless Balance Sheet, including headings and totals for current liabilities and long term liabilities.