$($b$)$ Show the long$-$term liabilities balance sheet presentation for issuance of the bonds sold at $101$ at December $31,2027.$

Bramble Co$.$

Balance Sheet $($Partial$)$

Long$-$term Llabilitles

Bonds Payable

Show the long$-$term liabilities balance sheet presentation for issuance of the bonds sold at $98$ at December $31,2027.$

Bramble Co$.$

Balance Sheet $($Partial$)$