In each separate situation, show how bonds payable is reported in the long$-$term liabilities section of the December $31$ balance sheet. Note: Amounts to be deducted should be entered with a minus sign.

Bonds payable with a par value of $$10,000$ and a premium on bonds payable of $$320.$

Bonds payable with a par value of $$30,000$ and a discount on bonds payable of $$660.$

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Required $1$

Required $2$

Bonds payable with a par value of $$10,000$ and a premium on bonds payable of $$320.$

Liabilities Section of Balance Sheet

December $31$

Long$-$term liabilities