Surland Company issued $690,000,10-year, 4% bonds at 103 . Prepare the journal entry to record the sale of these bonds on January 1, 2025. (Lst all debit entries before credit entrles Credit occount titles ore outomatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter 0 for the amounts.) Suppose the remaining Premium on Bonds Payable was $12,420 on December 31, 2028. Show the balance sheet oresentation on this date