The Records of Panhandle Greenhouses Include the Following Accounts

The records of Panhandle Greenhouses include the following accounts. Prepare the current liabilities and long-term liabilities section of the company's balance sheet.
$$\begin{array} { | l | r | } \hline \text { Salary payable } & 8,000 \\\hline \text { Bonds payable, long-term } & 150,000 \\\hline \text { Premium on bonds payable - (all long-term) } & 15,000 \\\hline \text { Unearned service revenue } & 5,000 \\\hline \text { Common stock, no-par } & 100,000 \\\hline \text { Mortgage note payable, long-term } & 88,000 \\\hline \text { Accounts payable } & 66,000 \\\hline \text { Bonds payable, current installment } & 10,000 \\\hline \text { Interest payable } & 15,000 \\\hline\end{array}$$