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-09 Account Titles and Explanation Debit No. Date (1) June 30, 2020 Credit Part Cash 3935340 Premium on Bonds Pay 275340 Study Bonds Payable 3660000

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-09 Account Titles and Explanation Debit No. Date (1) June 30, 2020 Credit Part Cash 3935340 Premium on Bonds Pay 275340 Study Bonds Payable 3660000 (2) December 31, 2020 Interest Expense 236120 Premium on Bonds Payablid 1780 Cash 232900 (3) June 30, 2021 Interest Expense 236014 Premium on Bonds Payable 1806 Cash 237900 (4) December 31, 2021 Interest Expense 235900 Premium on Bonds Payable 3000 Cash 237900 by Study Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2021, balance sheet. (Round answers to Teal Company Balance Sheet

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