At December 31, 2017, Jelena Incorporated has a bond payable with a carrying value of $1,200,000 (based on amortized cost) due September 1, 2018 and a current value of $1,250,000. The interest payable as at December 31, 2017 is $25,000. Show how the above amounts should be presented on the December 31, 2017 statement of financial position, and with the proper classifications. The company uses amortized cost.