A partial bond amortization schedule for Blossom Corp. is provided below. Blossom has a December 31 year end. Interest Interest Payment Expense Amortization Semi-Annual Interest Period Jan. 1, 2021 July 1, 2021 Jan. 1.2022 July 1, 2022 Bond Amortized Cost $411.183 412.863 $8,600 8,600 8,600 $10.280 10.322 10.365 $1,680 1.722 1.765 414,585 416,350 Was the bond issued at a premium or discount? The bond was issued at a Debit Credit Date Account Titles and Explanation July 1 (To record interest payment.) Record the adjusting entry on December 31, 2021. (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 O for the amounts.) Date Account Titles and Explanation Dec. 31 Debit Credit H (To accrue interest expense.) Record the interest payment on January 1, 2022. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 (To record interest payment.)