Panorama Properties Reported the Following Account Balances and Events at Their

Panorama Properties reported the following account balances and events at their September
30, 2014 year-end.None of the year-end adjusting entries have been made.
$42,000 Amounts owing to suppliers
$33,700 Amount outstanding on the line of credit, estimated interest owing $225.
$18,750 Amounts withheld from employee paycheques to be remitted Oct 10.
$500,000 Bonds outstanding, 6% semi-annual coupon.
$24,600 Unamortized portion of bond premium.The last coupon was paid September 30
$135,700 Amount of shortfall of pension assets relative to pension obligations at year-end.
$125,000 Balance outstanding on mortgages.Next payment, due October 1, consists of $1,042 of interest and
$1,458 of principal.The next 12 months payments (including the one due October 1) will total $30,000 of which $16,500 will be applied to the principal.
$22,400 Rent payments received in advance from tenants for October.
Required:
Prepare the liability section of their balance sheet as at September 30, 2014 including the effects of any required adjustments.