Polk Incorporated issued $$184,000$ of $7\%$ bonds on July $1,2019,$ for $$191,163\mathrm{.}22.$ The bonds were dated January $1,2019,$ pay interest on each June $30$ and December $31,$ are due December $31,2020,$ and were issued to yield $6\%.$ Polk uses the effective interest method of amortization.

Required:

Prepare the journal entries to record the issue of the bonds on July $1,2019,$ and the interest payments on December $31,2019,$ and June $30,2020.$ In addition, prepare a bond interest expense and premium amortization schedule for the bonds through June $30,2020.$