Region Jet has a $132,000,000 long-term note payable as of December 31, 2020, of which $16,000,000 million is payable in 2021. In its December 31, 2020 balance sheet, the current portion long-term debt account would show what balance?

A $4,000,000 bond is issued on January 1, 20xx with a 8% stated interest rated. Interest is paid semiannually on June 30 and December 31st. The bond will mature in 10 years. In order to retire the bond at the end of 10 years, what amount will be debited to the bonds payable account?