On July 1, 2021, Bramble Satellites Corporation issued $1,700,000 of 10-year, 9% bonds to yield a market interest rate of 8%. The bonds pay semi-annual interest on July 1 and January 1. Bramble has a December 31 year end and records adjusting entries annually. Bramble received $1,815,523 when issuing the bonds. Click here to factor table Semi- BRAMBLE SATELLITES CORPORATION Bond Premium Amortization annual interest periods Interest Expense to be Unamortized Interest to be paid Recorded Premium Amortization Premium July 1/21 1155 Jan. 1/22 $ 76500 $ 72621 $ 3879 11164 July 1/22 76500 72466 4034 1076: Jan. 1/23 76500 72304 4196 1004 BRAMBLE SATELLITES CORPORATION Bond Premium Amortization Interest Expense to be Unamortized Recorded Premium Amortization Premium $ 72621 $ 3879 72466 Bond Carrying Amount 115523 $ 111644 1815523 1811644 4034 107610 1807610 103414 1803414 4196 72304 Show the statement of financial position presentation of the liabilities at December 31, 2021. (Round all amounts to the nearest dollar, eg. 5,275) Current liabilities Interest Payable Non-current liabilities Bonds Payable BRAMBLE SATELLITES CORPORATION Statement of Financial Position (Partial) December 31, 20211 76500 1815523