Long-Term Liabilities

Par Bonds

Issuance of Discount Bonds

Straight-Line Amortization of Discount Bonds

Issuance of Premium Bonds

Straight-Line Amortization of Premium Bonds

Retirement of Bonds at Maturity

Retirement of Bonds Before Maturity

Installment Notes with Annual Payments

Installment Notes with Monthly Payments

Debt-to-Equity Ratio