In order to provide funding for its Accounting Lovers' Center project, Harris Development issued 9% bonds with a face amount of $520,000 on November 1, 2021. The bonds sold for $475,389, a price to yield the market rate of 10%. The bonds mature October 31, 2041 (20 years). Interest is paid semiannually on April 30 and October 31 and is determined using the effective interest method. The fiscal year ends December 31 for Harris Development Required: 15. What amount(s) related to the bonds will Harris report in its balance sheet at December 31, 2022