On June 30,2025 . Michael Jones Company issued $3,493,000.00 face value of 14%.20-year bonds at $4,018,560.00, a yield of 12%. Jones uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 andDecember 31. Click here to view factor tables. Show the proper balance sheet presentation for the liability for bonds payable on the December 31,2026 , balance sheet. (Round answers to 2 decimal places, e.g. 38,548.25.)