On June $30,2023,$ Blossom Limited issued $$2$ million of $20-$year, $10\%$ bonds for $$2,184,018,$ which provides a yield of $9\%.$ The company uses the effective interest method to amortize any bond premium or discount. The bonds pay semi$-$annual interest on June $30$ and December $31.$

Your answer is partially correct.

Show the proper presentation for the liability for bonds payable on the December $31,2023$ SFP$.$