Show the proper long-term liabilities statement of financlal position presentation for the liabi byf bonds payable at December 31, 2021. (Round answers to 0 decimal places, e. 15.250. Enter account name only and do not provide descriptive information.). Prepare the journal entries to recerd the folowire teansictoms. (Thaund aniwers to 0 arcimal places. indent manuely? (11) The buwance of the bondion lanuary 1,2020 . (2) Accrual of interett and the amortifation of the premam en December j1.2020. (9) Thepyment of interest on dariviy 1.2021. (4) Acconas of incerest and anortiasion of the premium on December 31:2021