Sunland Company sold $3,100,000, 5%, 10-year bonds on January 1, 2022. The bonds were dated January 1 and pay interest annually on January 1. Sunland Company uses the straight-line method to amortize bond premium or discount. The bonds were sold at 103.

Show the balance sheet presentation of the bond liability at December 31, 2023. (Enter account name only and do not provide descriptive information.)

Sunland Company Balance Sheet choose the accounting period December 31, 2023For the Year Ended December 31, 2023For the Quarter Ended December 31, 2023
select an opening name for subsection one Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders Equity
enter a balance sheet item					$enter a dollar amount
select an opening name for subsection two Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders Equity
enter a balance sheet item			$enter a dollar amount
select between addition and deduction AddLess: enter a balance sheet item			enter a dollar amount		$enter a total amount for this part of the balance sheet