Fridley Manufacturing’s accounting records reveal the following account balances after adjusting entries are made on December 31, 2012:
Accounts payable ……………………………………………………….$ 62,500
Bonds payable (9.4%, due in 2019) ……………………………………. 800,000
Capital lease liability* ………………………………………………….. 41,500
Bonds payable (8.7%, due in 2015) ……………………………………. 50,000
Deferred tax liability* ………………………………………………….. 133,400
Discount on bonds payable (9.4%, due in 2019) ………………………. 12,600
Income taxes payable …………………………………………………… 26,900
Interest payable ………………………………………………………… 38,700
Installment note payable (8% equal installments due
2013 to 2016) …………………………………………………………… 120,000
Notes payable (7.8%, due in 2017) ……………………………………… 400,000
Premium on notes payable (7.8%, due in 2017) ………………………… 6,100
Zero coupon note payable, $50,000 face amount, due in 2018 ………… 31,900
* Long-term liability

Required:
Prepare the current liabilities and long-term debt portions of Fridley’s balance sheet at December 31, 2012. Provide a separate line item for each issue (i.e., do not combine separate bonds or notes payable), but some items may need to be split into more than one item.