Prepare the journal entry to record the sale of these bonds on January 1, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Suppose the remaining Premium on Bonds Payable was $12,060 on December 31,2028 . Show the balance sheet presentation on this date