At December $31,2020,$ Ivanhoe Corporation has the following account balances:

Bonds payable, due January $1,2029$

$$2,500,000$

Discount on bonds payable

$62,000$

Interest payable

$51,000$

Show how the above accounts should be presented on the December $31,2020,$ balance sheet, including the proper classifications.

$($Enter account name only and do not provide descriptive information.$)$

Ivanhoe Corporation

Balance Sheet $($Partial$)$

Here are the labels:

Accumulated Depreciation$-$Equipment

Accumulated Depreciation$-$Machinery

Accumulated Depreciation$-$Plant and Equipment

Allowance for Doubtful Accounts

Bad Debt Expense

Bond Issue Expense

Bonds Payable

Buildings

Cash

Common Stock

Cost of Goods Sold

Debt Investments

Depreciation Expense

Discount on Bonds Payable

Discount on Notes Payable

Discount on Notes Receivable

Equipment

Equity Investments

Gain on Disposal of Machinery

Gain on Disposal of Land

Gain on Disposal of Plant Assets

Gain on Redemption of Bonds

Gain on Restructuring of Debt

Gain on Sale of Machinery

Interest Expense

Interest Payable

Interest Receivable

Interest Revenue

Inventory

Land

Loss on Disposal of Equipment

Loss on Disposal of Land

Loss on Redemption of Bonds

Machinery

Mortgage Payable

No Entry

Notes Payable

Notes Receivable

Paid$-$in Capital in Excess of Par $-$ Common Stock

Paid$-$in Capital in Excess of Par $-$ Preferred Stock

Premium on Bonds Payable

Retained Earnings

Salaries and Wages Expense

Sales

Sales Revenue

Unamortized Bond Issue Costs

Unearned Revenue

Unearned Sales Revenue

Unrealized Holding Gain or Loss $-$ Equity

Unrealized Holding Gain or Loss $-$ Income