Pina Corporation sold $2,650,000, 9%, 5-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. Pina Corporation uses the straight-line method to amortize bond premium or discount.

(1) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 106 selling price. (2) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 97 selling price.