Metlock. Inc sold $2,800,000,6%,10-year bonds on January 1,2022 . The bonds were dated January 1 and pay interest annually on January 1. Metiock, Inc. uses the straight-line method to amortize bond premium or discount. The bonds were sold at 101. Show the balance sheet presentation of the bond liability at December 31, 2023. (Enter account name only and do not provide descriptive information.)