Current Attempt in Progress

Wildhorse Water Company Ltd$.$ needed to raise $$72$ million of additional capital to finance the expansion of its bottled water facility. After consulting an investment banker, it decided to issue bonds. The bonds had a face value of $$72$ million and an annual interest rate of $4\mathrm{.}5\%,$ paid semi$-$annually on June $30$ and December $31,$ and will reach maturity on December $31,2034.$ The bonds were issued at $96\mathrm{.}1$ on January $1,2025,$ for $$69,192,000,$ which represented a yield of $5\%.$ What amount will be reported on the statement of financial postion at the end of the first year related of the these bonds?