Help with the balance sheet please.

On June 30,2025 , Anthony Walker Company issued $4,360,000.00 face value of 13%,20-year bonds at $4,688,000.00, a yield of 12%. Walker uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and -December 31. 1. June 30,2025 Premium on Bonds Payable 328000 Bonds Payable 4360000 2. December 31,2025 Interest Expense 281280 Premium on Bonds Payable 2120 Cash 283400 3. \begin{tabular}{ll|} \hline June 30,2026 & Interest Expense \\ \hline \end{tabular} 281152.8 Premium on Bonds Payable 2247.2 4. Interest Expense 281018 283400 Cash December 31,2026 Premium on Bonds Payable 2382 Cash 283400 Show the proper balance sheet presentation for the liability for bonds payable on the December 31,2026 , balance sheet