Current Attempt in Progress On July 1, 2021. Bramble Satellites Corporation issued $1,700,000 of 10-year, 9% bonds to yield a market interest rate of 8%. The bonds pay semi-annual interest on July 1 and January 1. Bramble has a December 31 year end and records adjusting entries annually Bramble received $1,815,523 when issuing the bonds. Semi- BRAMBLE SATELLITES CORPORATION Bond Premium Amortization annual interest Interest Expense to be Unamortized periods Interest to be paid Recorded Premium Amortization Premium July 1/21 $ 1155 Jan. 1/22 $ 76500 $ 72621 $ 3879 11164 July 1/22 76500 72466 4034 1076: Jan. 1/23 76500 72304 4196 1034 BRAMBLE SATELLITES CORPORATION Bond Premium Amortization Interest Expense to be Unamortized Recorded Premium Amortization Premium 72621 S 3879 72466 115523 111644 Bond Carrying Amount 1815523 1811644 4034 107610 1807610 72304 4196 103414 1803414 Show the statement of financial position presentation of the liabilities at December 31, 2021. (Round all amounts to the nearest dollar, eg. 5,275) Current liabilities Interest Payable Non-current liabilities: Bonds Payable BRAMBLE SATELLITES CORPORATION Statement of Financial Position (Partial) December 31, 2021 76500 1811644 Record the payment of interest on January 1, 2022, and July 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round all amounts to the nearest dollar, eg. 5,275) Date Account Titles and Explanation 2022 Jan. 1 Debit Credit July 1