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Account Titles and Explanation Debit Credit Date June 30, 2020 Cash 5417560 Bonds Payable 4420000 Premium on Bonds Payable 997560 December 31, 2020 Interest Expense 325054 Premium on Bonds Payable 6446 Cash June 30. 2021 Interest Expense 324667 Premium on Bonds Payable 6833 Cash 331500 December 31, 2021 Interest Expense 324257 Premium on Bonds Payable 7243 331500 Cash Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2021, balance sheet. (Round answers to 0 decimal places, e.g. 38,548.) Skysong Company Balance Sheet $ > $ $