Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2021, balance sheet ​

[answerhappygod]

Show the proper balance sheet presentation for the liability for
bonds payable on the December 31, 2021, balance sheet ​E14.8B (L0
1) (Determine Proper Amounts in Account Balances) Presented below
are three independent situations.
(a) Snider Corporation incurred the following costs in
connection with the issuance of bonds: (1) printing and engraving
costs $40,000; (2) legal fees $120,000, and (3) commissions paid to
underwriter $320,000. What amount should be reported as Unamortized
Bond Issue Costs, and where should this amount be reported on the
balance sheet?\
(b) Banks Co. sold $5,000,000 of 6%, 10-year bonds at 104 on
January 1, 2020. The bonds were dated January 1, 2020, and pay
interest on July 1 and January 1. If Banks uses the straight-line
method to amortize bond premium or discount, determine the amount
of interest expense to be reported on July 1, 2020, and December
31, 2020.
(c) Cey Inc. issued $1,000,000 of 10%, 10-year bonds on June 30,
2020, for $885,296. This price provided a yield of 12% on the
bonds. Interest is payable semiannually on December 31 and June 30.
If Cey uses the effective-interest method, determine the amount of
interest expense to record if financial statements are issued on
October 31, 2020