On the last day of its fiscal year ending December $31,2024,$ the Fun & Desireable $($F&D$)$ Glass Company completed two financing arrangements. The funds provided by these initiatives will allow the company to expand its operations.

$1.)$ F&D issued $9\%$ stated rate bonds with a face amount of $$100$ million. The bonds mature on December $31,2044(20$ years$).$ The market rate of interest for similar bond issues was $10\%(5\mathrm{.}0\%$ semiannual rate$).$ Interest is paid semiannually $(4\mathrm{.}5\%)$ on June $30$ and December $31,$ beginning on June $30,2025.$

$2.)$ The company leased two manufacturing facilities. Lease A requires $20$ annual lease payments of $$400,000$ beginning on January $1,2025.$ Lease B also is for $20$ years, beginning January $1,2025.$ Terms of the lease require $17$ annual lease payments of $$420,000$ beginning on January $1,2028.$ Generally accepted accounting principles require both leases to be recorded as liabilities for the present value of the scheduled payments. Assume that an $11\%$ interest rate properly reflects the time value of money for the lease obligations.

Required:

What amounts will appear in F&D$\text{'}$s December $31,2024,$ balance sheet for the bonds and for the leases?

Note: Do not round intermediate calculations. Round your final answers to nearest whole dollar amount. Use tables, Excel, or a financial calculator. $($FV of $$1,$ PV of $$1,$

FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$

Bond liability:

Lease A liability: $3,535,716$

Lease B liability:

Need Bond and Lease B liability.