S& r issued 8% stated rate bonds with a face amount of $100 million. the bonds mature on december 31, 2036 (20 years). the market rate of interest for similar bond issues was 9% (4.5% semiannual rate). interest is paid semiannually (4%) on june 30 and december 31, beginning on june 30, 2019. 2.the company leased two manufacturing facilities. lease a requires 20 annual lease payments of $200,000 beginning on january 1, 2019. lease b also is for 20 years, beginning january 1, 2019. terms of the lease require 17 annual lease payments of $220,000 beginning on january 1, 2022. generally accepted accounting principles require both leases to be recorded as liabilities for the present value of the scheduled payments. assume that a 10% interest rate properly reflects
the time value of money for the lease obligations. what amounts will appear in s& r's december 31, 2016, balance sheet for the bonds and for the leases?