Skysong, Inc. sold $2,180,000, 9%, 5-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. Skysong, Inc. uses the straight-line method to amortize bond premium or discount.

Show the balance sheet presentation for the bond issue at December 31, 2022, using (1) the 104 selling price, and then (2) the 95 selling price. (Enter account name only and do not provide descriptive information.)