On June 30, 2025, Donald Martin Company issued $3,270,000.00 face value of 13%, 20-year bonds at $3,516,000.00, a yield of 12%. Martin uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and -December 31. Click here to view factor tables. Prepare the journal entries to record the following transactions. (Round answer to 2 decimal places, e.g. 38,548.25. If no entry isrequired,select "No Entry" for the account titles and enter 0 for Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2026, balance sheet. (Round answersto 2 decimal places, e.g. 38,548.25.) Martin Company Balance Sheet $ (c) The parts of this question must be completed in order. This part will be available when you complete the part above.