On January 1, 2020, Sandhill Company issued $2,180,000, 9%, 10-year bonds at $2,326,280. This price resulted in a 8% effective-interest rate on the bonds. Sandhill uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest on each January 1.

How do I Show the proper long-term liabilities balance sheet presentation for the liability for bonds payable at December 31, 2021?