Trollium Properties Reported the Following Account Balances and Events at Their

Trollium Properties reported the following account balances and events at their September 30, 20X4 year-end. None of the year-end adjusting entries have been made. $$\begin{array} { | l | r | } \hline \text { Amounts owing to suppliers } & \$ 42,000 \\\hline \text { Amount outstanding on the line of credit, estimated interest owing } \$ 225 . & \$ 33,700 \\\hline \text { Amounts withheld from employee pay cheques to be remitted Oct 10. } & \$ 18,750 \\\hline \text { Bonds outstanding, 6\% semi-annual coupon. } & \$ 500,000 \\\hline \text { Unamortized portion of bond premium. The last coupon was paid September 30 } & \$ 24,600 \\\hline \text { Amount of shortfall of pension assets relative to pension obligations at year-end. } & \$ 135,700 \\\hline \begin{array} { l } \text { Balance outstanding on mortgages. Next payment, due October 1, consists of } \\\$ 1,042 \text { of interest and } \$ 1,458 \text { of principal. The next 12 monthly payments } \\\text { (including the one due Oct 1) will total } \$ 30,000 \text { of which } \$ 16,500 \text { will be applied } \\\text { to the principal }\end{array} & \$ 125,000 \\\hline \text { Rent payments received in advance from tenants for October } & \$ 22,400 \\\hline\end{array}$$ Required: Prepare the liability section of their statement of financial position at September 30, 20X4 including the effects of any required adjustments.