im missing the amortize premium calculation on this question

Current Attempt in Progress Your answer is partially correct. Presented below are selected transactions on the books of Whispering Corporation May 1, 2020 Bonds payable with a par value of $853,200, which are dated January 1, 2020, are sold at 106 plus accrued interest. They are coupon bonds, bear interest at 13% (payable annually at January 1). and mature January 1, 2030. (Use interest expense account for accrued interest) Dec 31 Adjusting entries are made to record the accrued interest on the bonds, and the amortization of the proper amount of premium (Use straight-line amortization) Interest on the bonds is paid April 1 Bonds with par value of $341.280 are called at 102 plus accrued interest and redeemed (Bond premium is to be amortized only at the end of each year) Adjusting entries are made to record the accrued interest on the bonds, and the proper amount of premium amortized Jan 1.2021 Dec 31 Prepare journal entries for the transactions above. (Round intermediate calculations to 6 decimal places as 1.251247 and final answers to decimal places, es 38,548. If no entry is required, select "No Entry for the account titles and enter for the amounts Credit account titles are automatically Indented when amount is entered. Do not indent manually! late Account Titles and Explanation Debit Credit 2020 Cash 941364 Bonds Payable 853200 Premium on Bonds Payable 51192 Interest Expense 36972 1 2020 V Interest Expense 110916 Interest Payable 110916 (To record the interest) Premium on Bonds Payable 3530 Interest Bene 3530 (To amortize the premium) 2021 Interest Payable 110916 Cath 110910 3241 Ronda PH (To amortize the premium) 2021 V Interest Payable 110918 Cash 110936 121 Bonds Payable 341280 Premium on Bonds Payable 18535 Interest Expense 11092 Cash 359197 Gain on Redemption of bonds 11709 12021 Interest Expense 66550 interest Payable 6655 (To record the interest Premium on Bonds Pub Interest N o s H B N M ANE Prise CE Premium on Bonds Payable 18535 Interest Expense 11092 Cash 359197 Gain on Redemption of Bonds 11709 1.2021 Interest Expense 66550 Interest Payable 66550 (To record the interest) Premium on Bonds Payable o Interest Expense (To amortize the premium) eTextbook and Media List of Accounts