NEED HELP COMPLETING PART D BALANCE SHEET please help with understanding calculations required to fill out partial balance sheet

Kingbird Electronics Ltd. issued $550,000 of 15 -year, 6.0% bonds on January 1.2025 , when the market interest rate was 5.0%. The cash received at the issuance of the bond was $607.558.30. Interest is payable semi-annually on July 1 and January 1 . Kingbird has a December 31 year end. Your answer is partially correct. Show the balance sheet presentation of the bonds, including any accrued interest, at December 31. 2025. (Round answers to 0 decimal places, e. . . 5, 125.) Prepare a bond amortization schedule for the first four interest periods, using the effective-interest method. (Round answers to 2 decimal places, eg. 15.75.) Record the accrual of the interest on December 31, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the acclsunt titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 15.75.) Your answer is correct. Record the issue of the bonds and the first interest payment. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, es. 15.75. Record joumal entries in the order presented in the problem.)