E$-$Tech Initiatives Limited plans to issue $$500,000,10-$year, $4$ percent bonds. Interest is payable annually on December $31.$ All of the bonds will be issued on January $1,2022.$ Show how the bonds would be reported on the January $2,2022,$ balance sheet if they are issued af $102.$

$\backslash$table$[[$E$-$TECH INITIATIVES LIMITED$],[$Balance Sheet $($partial$)],[$As of January $2,2022],[,],[,],[,],[,],[$Carrying Value