The case can be found in the link "end of chapter materials" in
the Chapter 14 reading link under Required Resources.
Copied below:
CA14-1.
(Bond Theory: Balance Sheet Presentations, Interest Rate,
Premium)
On January 1, 2017, Nichols Company issued for $1,085,800 its
20-year, 11% bonds that have a maturity value of $1,000,000 and pay
interest semiannually on January 1 and July 1. The following are
three presentations of the long-term liability section of the
balance sheet that might be used...