Sandhill Co. sold $3,300,000, 7%, 10-year bonds on January 1, 2017. The bonds were dated January 1, 2017, and pay interest on January 1. The company uses straight-line amortization on bond premiums and discounts. Financial statements are prepared annually.

Show the long-term liabilities balance sheet presentation for issuance of the bonds sold at 104 at December 31, 2017.

Show the long-term liabilities balance sheet presentation for issuance of the bonds sold at 97 at December 31, 2017.