Question: On June 3 0 , 2 0 2 3 , Blossom Limited issued $ 2 million of 2 0 - year, 1 0 % bonds

On June 30,2023, Blossom Limited issued $2 million of 20-year, 10% bonds for $2,184,018, which provides a yield of 9%. The company uses the effective interest method to amortize any bond premium or discount. The bonds pay semi-annual interest on June 30 and December 31.
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Show the proper presentation for the liability for bonds payable on the December 31,2023 SFP.

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