help with part B

Current Attempt in Pro Teal Mountain Inc. issues $ 3.9 million, 5-year, 12% bonds at 103, with interest payable on January 1. The straight-line method is used to amortize bond premium. (a) Your answer is correct Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Credit Debit Date Account Titles and Explanation 4017000 Jan. 1 Cash Bonds Payable Premium on Bonds Payable eTextbook and Media List of Accounts Attempts: 2 of 3 used (6) Credit Prepare the journal entry to record interest expense and bond premium amortization on December 31, 2022 assuming no previous accrual of interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Dec Interest Payable 31 11700 Premium on Bonds Payable Bonds Payable