need help on part B, as shown

Prepare the journal entry to record the sale of these bonds on January 1, 2025. (List all debit entries before credit entries, Credit occount titles are outomatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.) Suppose the remaining Discount on Bonds Payable was $11,400 on December 31,2030 . Show the balance sheet presentation on this date