You don't specify the "current" date, but the principal balance outstanding after Sept. 30, 2013 is:
108,280,000 - 27,512,000 = $80,768,000.
At December 31, bonds payable of $108,280,000 are outstanding. The bonds pay 10% interest every September 30 and mature in installments of $27,512,000 every September 30, beginning September 30, 2013.
What is the current maturity of bonds payable and current value of bonds payable
