Yale Corporation issued $$60,000,8\%($cash interest payable semiannually on June $30$ and December $31)10-$year bonds dated and sold on January $1.$ Yale amortizes any bond discount or premium using the

effective interest amortization method. If the bonds were sold to yield $9\%,$ show how the bonds and any related bond discount or premium would be presented on the balance sheet as of June $30.$

Note: Round your answer to the nearest whole dollar.

Note: Do not use negative signs with your answers.