Problem 14-9B

I need help with part b of the assignment attached, thanks

Prepare the journal entries to record the following transactions. (Round answer to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) (2) (3) (4) No . The The The The issuance of the bonds on June 30, 2017. payment of interest and the amortization of the premium on December 31, 2017. payment of interest and the amortization of the premium on June 30, 2018. payment of interest and the amortization of the premium on December 31, 2018. Date (1) June 30, 2017 Account Titles and Explanation Cash Debit 5268625 Bonds Payable 4900000 Premiumon Bond (2) December 31, 2017 Interest Expense Premiumon Bond 368625 316118 2383 Cash (3) June 30, 2018 Interest Expense Premiumon Bond 318500 315975 2525 Cash (4) December 31, 2018 Interest Expense Premiumon Bond cash SHOW LIST OF ACCOUNTS SHOW SOLUTION Credit 318500 315823 2677 318500 SHOW ANSWER LINK TO TEXT Attempts: 1 of 3 used (b) Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2018, balance sheet. (Round answers to 0 decimal places, e.g. 38,548.) Shamrock Company Balance Sheet $ $