At December 31,2023,Blossom incorporated has a bond payable due September 1,2024,with a carrying value of $1824 000(based on amortized cost) and a current value of $1977 000.The interest payable as at December 31,2023is $76 500.Show how the above amounts should be presented on the December 31,2023 Statement of Financial position,with the proper classifications.the company uses amortized cost