On October $1,2024,$ Oriole Corporation issued $$650,000$ of $10-$year, $6\%$ bonds at $100.$ Interest is payable semi$-$annually on October $1$ and April $1.$ Oriole's year end is December $31$ and the company records adjusting entries annually.

Screen Shot $2024-06$:$06$ at $2\mathrm{.}41\mathrm{.}05$ PM

Identify what amounts, if any, Oriole would report as a current liability and non$-$current liability with respect to the bond and bond interest accounts on December $31,2024.$

ORIOLE CORPORATION

Statement of Financial Position $($Partial$)$