Identify the parts of the spur gear shown in the drawing below. 
Definitions:
Contra Liability Account
An account on a company's balance sheet that decreases the balance of a liability account to reflect its net value.
Discount
A discount refers to a reduction from the usual cost of an item or service, offered to incentivize purchase or payment.
Bonds Payable
A long-term liability account that records the amounts owed by an entity to bondholders, to be repaid at a future date.
Installment Note
A debt that requires the borrower to make equal periodic payments to the lender for the term of the note.
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