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In each separate situation, show how bonds payable is reported in the long - term liabilities section of the Decem Note: Amounts to be deducted

In each separate situation, show how bonds payable is reported in the long-term liabilities section of the Decem Note: Amounts to be deducted should be entered with a minus sign.
Bonds payable with a par value of $10,000 and a premium on bonds payable of $320.
Bonds payable with a par value of $30,000 and a discount on bonds payable of $660.
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Bonds payable with a par value of $30,000 and a discount on bonds payable of $660.
\table[[Liabilities Section of Balance Sheet],[December 31,,,],[Long-term liabilities,,,],[Bonds payable,,30,000,],[Discount on bonds payable,620,$,30,620]]
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