At December 31, 2023, Jelena Incorporated has a bond payable due September 1, 2024, with a carrying value of $1,200,000 (based on amortized cost) and a current value of $1,250,000. The interest payable as at December 31, 2023, is $25,000. Show how the above amounts should be presented on the December 31, 2023 SFP, with the proper classifications. The company uses amortized cost.