A partial bond amortization schedule for Sunland Corp. is provided below. Sunland has a December 31 year end.

Semi-Annual Interest Period		Interest Payment			Interest Expense			Amortization			Bond Amortized Cost
Jan. 1, 2021											$372,933
July 1, 2021		$7,800			$9,323			$1,523			374,456
Jan. 1, 2022		7,800			9,361			1,561			376,017
July 1, 2022		7,800			9,400			1,600			377,617

Was the bond issued at a premium or discount?

The bond was issued at a .

Record the interest payment on July 1, 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31
	(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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1
	(To record interest payment.)