Please help me fix the error I made on the second journal entry.

E connect ACCOUNTING ignment KQuestion 4 value 2.00 points Grocery Corporation received $322.144 for 9.50 percent bonds issued on January 1, 2015, at a market interest rate of 6.50 percent. The bonds had a total face value of $265,000, stated that interest would be paid each December 31, and stated that they mature in 10 years. Assume Grocery Corporation uses the effective-interest method to amortize the bond premium. Required: 1. & 2. Complete the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar.) View transaction list View journal entry worksheet No Date General Journal Debit Credit /1January 01 Cash 22,144 265,000 Bonds Payable Premium on Bonds Payable 57,114 20, 939 5,714 2 December 31 Interest Expense Premium on Bonds Payable Cash 26,654 02-040814 unique...j.pg